skip to content
International taxation handbook : policy, practice, standards, and regulations Preview this item
ClosePreview this item
Checking...

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

Author: Colin Read; Greg N Gregoriou
Publisher: Oxford ; Burlington, Mass. : Elsevier/CIMA Pub, 2007.
Edition/Format:   Print book : English : 1st edView all editions and formats
Summary:

International tax policy is bound to accelerate as the world becomes increasingly flat and better connected. This book describes the evolving role of International Taxation in a globalizing  Read more...

Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Document Type: Book
All Authors / Contributors: Colin Read; Greg N Gregoriou
ISBN: 9780750683715 0750683716
OCLC Number: 181731310
Description: xx, 369 pages : illustrations ; 23 cm
Contents: pt. 1. International taxation theory --
1. The evolution of International Taxation / Colin Read --
2. Summary, description, and extensions of the capital income effective tax rate literature / Fernando M.M. Ruiz and Marcel Gerard --
3. Empirical models of international capital-tax competition / Robert J. Franzese, Jr. and Jude C. Hays --
4. Labor mobility and income tax competition / Gwenael Piaser --
pt. 2. Optimal international taxation in practice --
innovations and the EU --
5. Taxable asset sales in securitization / Paul U. Ali --
6. Globalization, multinationals, and tax base allocation: advance pricing agreements as shifts in international taxation? / Markus Brem and Thomas Tucha --
7. Documentation of transfer pricing: the nature of arm's length analysis / Thomas Tucha and Markus Brem --
8. Corporate tax competition and coordination in the European Union: what do we know? where do we stand? / Gaetan Nicodeme --
9. corporate taxation in Europe: competitive pressure and cooperative targets / Carlo Garbarino and Paolo M. Panteghini --
10. The economics of taxing cross-border savings income: an application to the EU savings tax / Jenny E. Ligthart --
11. Tax misery and Tax happiness: a comparative study of selected Asian countries / Robert W. McGee --
pt. 3. Global challenges and global innovations --
12. The ethics of tax evasion: lessons for transitional economies / Irina Nasadyuk and Robert W. McGee --
13. Money laundering: every financial transaction leaves a paper trail / Greg N. Gregoriou, Gino Vita and Paul U. Ali --
14. Tax effects in the valuation of multinational corporations: the Brazilian experience / Cesar Augusto Tiburcio Silva, Jorge Katsumi Niyama, Jose Antonio de Franca and Leonardo Vieira --
15. The economic impacts of trade agreements and tax reforms in Brazil: some implications for accounting research / Alexandre B. Cunha, Alexsandro Broedel Lopes and Arilton Teixeira.
Responsibility: edited by Colin Read and Greg N. Gregoriou.

Reviews

Editorial reviews

Publisher Synopsis

"With insights from theoretical and empirical research, incorporating international comparisons as well as country-specific analyses, on evolving issues, such as securitisation and related party Read more...

 
User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/181731310> # International taxation handbook : policy, practice, standards, and regulations
    a schema:CreativeWork, schema:Book ;
   library:oclcnum "181731310" ;
   library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/1806305073#Place/burlington_mass> ; # Burlington, Mass.
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/enk> ;
   library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/1806305073#Place/oxford> ; # Oxford
   schema:about <http://id.worldcat.org/fast/1143876> ; # Taxation
   schema:about <http://id.worldcat.org/fast/976891> ; # International economic relations
   schema:about <http://id.worldcat.org/fast/976774> ; # International business enterprises
   schema:bookEdition "1st ed." ;
   schema:bookFormat bgn:PrintBook ;
   schema:contributor <http://viaf.org/viaf/85293158> ; # Greg N. Gregoriou
   schema:contributor <http://viaf.org/viaf/65789691> ; # Colin Read
   schema:datePublished "2007" ;
   schema:description "pt. 1. International taxation theory -- 1. The evolution of International Taxation / Colin Read -- 2. Summary, description, and extensions of the capital income effective tax rate literature / Fernando M.M. Ruiz and Marcel Gerard -- 3. Empirical models of international capital-tax competition / Robert J. Franzese, Jr. and Jude C. Hays -- 4. Labor mobility and income tax competition / Gwenael Piaser -- pt. 2. Optimal international taxation in practice -- innovations and the EU -- 5. Taxable asset sales in securitization / Paul U. Ali -- 6. Globalization, multinationals, and tax base allocation: advance pricing agreements as shifts in international taxation? / Markus Brem and Thomas Tucha -- 7. Documentation of transfer pricing: the nature of arm's length analysis / Thomas Tucha and Markus Brem -- 8. Corporate tax competition and coordination in the European Union: what do we know? where do we stand? / Gaetan Nicodeme -- 9. corporate taxation in Europe: competitive pressure and cooperative targets / Carlo Garbarino and Paolo M. Panteghini -- 10. The economics of taxing cross-border savings income: an application to the EU savings tax / Jenny E. Ligthart -- 11. Tax misery and Tax happiness: a comparative study of selected Asian countries / Robert W. McGee -- pt. 3. Global challenges and global innovations -- 12. The ethics of tax evasion: lessons for transitional economies / Irina Nasadyuk and Robert W. McGee -- 13. Money laundering: every financial transaction leaves a paper trail / Greg N. Gregoriou, Gino Vita and Paul U. Ali -- 14. Tax effects in the valuation of multinational corporations: the Brazilian experience / Cesar Augusto Tiburcio Silva, Jorge Katsumi Niyama, Jose Antonio de Franca and Leonardo Vieira -- 15. The economic impacts of trade agreements and tax reforms in Brazil: some implications for accounting research / Alexandre B. Cunha, Alexsandro Broedel Lopes and Arilton Teixeira."@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/1806305073> ;
   schema:inLanguage "en" ;
   schema:name "International taxation handbook : policy, practice, standards, and regulations"@en ;
   schema:productID "181731310" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/181731310#PublicationEvent/oxford_burlington_mass_elsevier_cima_pub_2007> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/1806305073#Agent/elsevier_cima_pub> ; # Elsevier/CIMA Pub
   schema:workExample <http://worldcat.org/isbn/9780750683715> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/181731310> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/1806305073#Agent/elsevier_cima_pub> # Elsevier/CIMA Pub
    a bgn:Agent ;
   schema:name "Elsevier/CIMA Pub" ;
    .

<http://experiment.worldcat.org/entity/work/data/1806305073#Place/burlington_mass> # Burlington, Mass.
    a schema:Place ;
   schema:name "Burlington, Mass." ;
    .

<http://id.worldcat.org/fast/1143876> # Taxation
    a schema:Intangible ;
   schema:name "Taxation"@en ;
    .

<http://id.worldcat.org/fast/976774> # International business enterprises
    a schema:Intangible ;
   schema:name "International business enterprises"@en ;
    .

<http://id.worldcat.org/fast/976891> # International economic relations
    a schema:Intangible ;
   schema:name "International economic relations"@en ;
    .

<http://viaf.org/viaf/65789691> # Colin Read
    a schema:Person ;
   schema:familyName "Read" ;
   schema:givenName "Colin" ;
   schema:name "Colin Read" ;
    .

<http://viaf.org/viaf/85293158> # Greg N. Gregoriou
    a schema:Person ;
   schema:birthDate "1956" ;
   schema:familyName "Gregoriou" ;
   schema:givenName "Greg N." ;
   schema:name "Greg N. Gregoriou" ;
    .

<http://worldcat.org/isbn/9780750683715>
    a schema:ProductModel ;
   schema:isbn "0750683716" ;
   schema:isbn "9780750683715" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.