Elements of International Income Taxation

Elements of International Income Taxation

Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse… (more)

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Book Details  


Publisher: Bruylant (May 25, 2015)

Parent ISBN: 9782802750253

Page count: 194 pages

File size: 3 MB

Language: English


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