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The Resource International taxation handbook : policy, practice, standards, and regulation

International taxation handbook : policy, practice, standards, and regulation

Label
International taxation handbook : policy, practice, standards, and regulation
Title
International taxation handbook : policy, practice, standards, and regulation
Contributor
Subject
Language
eng
Summary
Collection of articles which deal with theoretical and practical issues in current international taxation policy, such as globalization, effective tax rates, tax competition, labor mobility, securitization, APA, transfer pricing documentation, corporate taxation in European Union, EU saving tax, tax burden index, etc
Geographic coverage
  • European Union
  • Europe
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Read, C
  • Gregoriou, G.N
http://library.link/vocab/subjectName
  • effective rate of tax
  • tax policy
  • globalization
  • harmonization of tax
  • tax competition
  • securitization
  • transfer pricing
  • arm's length principle
  • savings
  • tax burden
  • corporate income tax
Label
International taxation handbook : policy, practice, standards, and regulation
Instantiates
Publication
Contents
  • The evolution of international taxation
  • Read, C.
  • ; p. 3-10
  • Summary, description and extensions of the capital income effective tax rate literature
  • Ruiz, F.M.M.
  • Gérard, M.
  • ; p. 11- 41
  • Empirical models of international capital-tax competition
  • Franzese, R.J. (Jr.)
  • Hays, J.C.
  • ; p. 43-72
  • Labor mobility and income tax competition
  • Piaser, G.
  • ; p. 73-94
  • Taxable asset sales in securitization
  • Ali, P.U.
  • ; p. 97-110
  • Globalization, multinationals, and tax base allocation : advance pricing agreements as shifts in international taxation
  • Brem, M.
  • Tucha, T.
  • ; p. 111-146
  • Documentation of transfer pricing : the nature of arm's length analysis
  • Tucha, T.
  • Brem, M.
  • ; p. 147-169
  • Corporate tax competition and coordination in the European Union ; what do we know, where do we stand
  • Nicodème, G.
  • ; p. 171-208
  • Corporate taxation in Europe : competitive pressure and cooperative targets
  • Garbarino, C.
  • Panteghini, P.M.
  • ; p. 209-238
  • The economics of taxing cross-border savings income : an application to the EU savings tax
  • Ligthart, J.E.
  • ; p. 239-266
  • Tax misery and tax happiness : a comparative study of selected Asian countries
  • McGee, R.W.
  • ; p. 267- 287
  • The ethics of tax evasion : lessons for transitional economies
  • Nasadyuk, I.
  • Mcgee, R.W.
  • ; p. 291-310
  • Money laundering : every financial transaction leaves a paper trail
  • Gregoriou, G.N.
  • Vita, G.
  • Ali, P.U
  • ; p. 311-322
  • Tax effects in the valuation of multinational corporations : the Brazilian experience
  • Silva, C.A. Tibúrcio
  • Niyama, J. Katsumi
  • França, J.A. de
  • Vieira, L.
  • ; p. 323-337
  • The economic impacts of trade agreements and tax reforms in Brazil : some implications for accounting research
  • Cunha, A.B.
  • Lopes, A. Broedel
  • Teixeira, A.
  • ; p. 339-354
Extent
XX, 369 p.
Isbn
9780750683715
Label
International taxation handbook : policy, practice, standards, and regulation
Publication
Contents
  • The evolution of international taxation
  • Read, C.
  • ; p. 3-10
  • Summary, description and extensions of the capital income effective tax rate literature
  • Ruiz, F.M.M.
  • Gérard, M.
  • ; p. 11- 41
  • Empirical models of international capital-tax competition
  • Franzese, R.J. (Jr.)
  • Hays, J.C.
  • ; p. 43-72
  • Labor mobility and income tax competition
  • Piaser, G.
  • ; p. 73-94
  • Taxable asset sales in securitization
  • Ali, P.U.
  • ; p. 97-110
  • Globalization, multinationals, and tax base allocation : advance pricing agreements as shifts in international taxation
  • Brem, M.
  • Tucha, T.
  • ; p. 111-146
  • Documentation of transfer pricing : the nature of arm's length analysis
  • Tucha, T.
  • Brem, M.
  • ; p. 147-169
  • Corporate tax competition and coordination in the European Union ; what do we know, where do we stand
  • Nicodème, G.
  • ; p. 171-208
  • Corporate taxation in Europe : competitive pressure and cooperative targets
  • Garbarino, C.
  • Panteghini, P.M.
  • ; p. 209-238
  • The economics of taxing cross-border savings income : an application to the EU savings tax
  • Ligthart, J.E.
  • ; p. 239-266
  • Tax misery and tax happiness : a comparative study of selected Asian countries
  • McGee, R.W.
  • ; p. 267- 287
  • The ethics of tax evasion : lessons for transitional economies
  • Nasadyuk, I.
  • Mcgee, R.W.
  • ; p. 291-310
  • Money laundering : every financial transaction leaves a paper trail
  • Gregoriou, G.N.
  • Vita, G.
  • Ali, P.U
  • ; p. 311-322
  • Tax effects in the valuation of multinational corporations : the Brazilian experience
  • Silva, C.A. Tibúrcio
  • Niyama, J. Katsumi
  • França, J.A. de
  • Vieira, L.
  • ; p. 323-337
  • The economic impacts of trade agreements and tax reforms in Brazil : some implications for accounting research
  • Cunha, A.B.
  • Lopes, A. Broedel
  • Teixeira, A.
  • ; p. 339-354
Extent
XX, 369 p.
Isbn
9780750683715

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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