International tax, regulatory arbitrage and the growth of. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. International tax journal for tax specialists tax notes. International taxation and multinational firm location decisions. Shipra padhi the covid19 pandemic has led to unprecedented times for the world. The effect of a worldwide tax system on tax management of foreign.
International tax and public finance, volume 27, issue 2. Jan 17, 2016 use pdf download to do whatever you like with pdf files on the web and regain control. Every month, journal of international taxation reports on the latest developments around the world and explains what they mean to your business and how to plan in accordance with the changes. Some of the topics that international tax experts around the world cover regularly in this journal include. Ibfd international tax glossary top results of your surfing ibfd international tax glossary start download portable document format pdf and ebooks electronic books free online rating news 20162017 is books that can provide inspiration, insight, knowledge to the reader. Any income or profit not taxable under a domestic tax law of a country cannot be taxed in that country under international tax. Bird and others published global taxes and international taxation. Journal of competitiveness taxation of corporations and their impact on economic growth. In addition to individual titles, ibfd publishes book series. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. In 1989 tax analysts added tax notes international, a weekly magazine focused on international taxation. I am delighted to know that the committee on international taxation of icai has done a splendid work and have come out with the revised second edition of aspects of international taxation a study.
The oecds final reports reaffirm its adherence to the armslength standard and promulgated a watereddown version of countrybycountry reporting. Use pdf download to do whatever you like with pdf files on the web and regain control. Any income or profit not taxable under a domestic tax law of a country cannot be taxed in that country under international tax agreement between. Challenges of international taxation for developing countries. Kanet the concept of source is central to the functioning of the current international tax system.
The door is closing fast for the oecd to make the changes necessary to address one of the greatest weaknesses of the current international tax regime. To the extent the source ofincome is meant to reflect the spatial location of income. It surveys evidence on the main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral, and corporate inversions. This article was prepared for a symposium on whats law got do to with it. International taxation tax planning resources, guides. International tax studies is also the perfect accompaniment to the world tax journal, which is a scientific journal in the area of international, comparative and regional taxation providing information from a legal and economic perspective. International taxation handbook policy, practice, standards, and regulation edited by colin read and. Taxation journal an international tax journal online. Tax morale and international tax evasion sciencedirect. Especially taxation of corporations has great importance because a corporate tax. The international tax journal international institute. International businesstaxation tax justice network. January 1997 asiapacific journal of accounting and economics.
International tax news provides a succinct monthly analysis of select legislative changes, case law and treaty news from around the globe. These results together suggest that estimates of tax sensitivities of location decisions are best based on large international data sets as in the current paper, and that firm heterogeneity regarding the scale of needed foreign establishments matters. Tax management international journal 2 2009 tax management inc. International taxation is the study or determination of tax on income profit of an individual or enterprise, subject to the tax laws of different countries.
The main objective of international tax planning consists of minimising the overall effective tax rate of the whole. Profit shifting and aggressive tax planning by multinational. We focus on oecd foreign portfolio investment fpi inflows through tax havens that are attributable to changes in tax savings. Pdf free movements of goods and capital across national borders have important implications for both direct and indirect taxation.
Journal of international accounting, auditing and taxation. There is no submission fee and access fee, the journal and individual papers are freely available to any reader no payperview. This column explores potential reforms and their likely effects, using a model with flexible prices. This paper evaluates research findings on international taxation, drawing attention to. In 1972 tax analysts published tax notes federal, its first weekly journal, featuring news, commentary, and analysis on federal taxation. Front matter letter from the editor, masthead, etc. Taxation of corporations and their impact on economic growth. It also contains key pronouncements from tax administrators and regulatory agencies.
Under a worldwide tax system, firms pay taxes on their domestic income and. The case of eu countries baranova veronika, janickova lenka abstract one of the most debated questions in economy is the relationship between tax rates and economic growth. Challenges of international taxation for developing countries wang jianfan director general of tax policy department, mof, p. The journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society. Aspects of international taxation a study revised 2016. Pdf basic concepts of international taxation researchgate. Shaping international tax law and policy in challenging. Ibfds books print, online and ebook encompass a wide variety of international tax topics. However, since our organisation tij research publication pte. Click to download and read more on the 2019 edition of the nigerian tax journal. The sixth imf japan highlevel tax conference for asian countries. International journal of economics and financial issues vol 7 issue 3 2017. Of course international tax law is part of international law, just.
Tax notes state rounded out the weekly portfolio in 1991. Session 14 international taxation provide an overview of the taxation of international tax rules introduce the ftc provide an overview of transfer pricing 15. International tax systems territorial no tax is generally due on income earned outside. Purchase together with world tax journal and receive a 10% discount. A special emphasis is on open economy or, more generally, interjurisdictional issues.
International tax policy is now viewed as an integral part of economic policy. I am pleased to present my first compendium on international taxation to a first step in understanding tax for the tax fearing people across the. Tax management international journal 2015 tax management inc. Double tax avoidance agreements dtaas which play key role in the international taxation arena. Treatment of medicaid waiver payments for purpose of eitc and actc taxation of early distributions from a 401k retirement plan digital taxation a virtual reality articles. Download the wsj tax guide ebook download the new world of taxes. International tax and public finance serves as an outlet for firstrate original research on both theoretical and empirical aspects of fiscal policy, broadly interpreted to include expenditure and financing policies. Gregoriou amsterdam boston heidelberg london new york oxford.
Web to pdf convert any web pages to highquality pdf files while retaining page layout, images, text and. Forced residency and unintended tax consequences in times of a lockdown. In addition, the journal includes a compilation of select thought leadership articles on tax, tp, regulatory and compensation and benefits issues authored by kpmg nigeria subjectmatter specialists in 2019. Taxation of corporations and their impact on economic. International tax avoidance and evasion congressional research service summary addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in congress and by the president. The tax journal international unlike most other tax journals and tax journals taxation journal is completely free to read. The global outbreak of covid19 is significantly affecting businesses and their employees, as well as the wider domestic and global economies. Most downloaded journal of international accounting, auditing and taxation articles the most downloaded articles from journal of international accounting, auditing and taxation in the last 90 days.
International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner. The international tax journal international institute for. The january 2020 issue marks the 50th anniversary of the tax adviser, which was first published in january 1970. Of course international tax law is part of international law, just like tax treaties are treaties. Tax publications launched taxation journal to help tax professionals share and publish tax news, updates and tax articles online sharing is good. Keeping up with the constant flow of international tax developments worldwide can be a real challenge. We have also published, for the first time, an article by an academic.
Welcome to the fourteenth issue of the contemporary tax journal volume 9, no. To help tax professionals understand the tax impact, itr is offering a dig. The journal of applied business research januaryfebruary 2017. Sagar wagh with nations all over the world raising concerns over tax avoidance due widespread ecommerce transactions, it read more. It is well known that international tax law has many loopholes, and in the past three decades. A defense of source rules in international taxation.
Complete issue in pdf or individual articles below. The journal s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the. Download this zew discussion paper from our ftp server. Basic international taxation second edition volume i. While international tax agreements deal foremost with the elimination of double taxation, they also serve other purposes such as the provision of nondiscrimination rules, the prevention. To an international lawyer, the question posed probably seems ridiculous. Examine the latest tax issues with tax notes global tax news coverage.
International taxation handbook policy, practice, standards, and regulation edited by colin read and greg n. The journals goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the. Journal of international business studies 2019cite this article. The oecd and g20 base erosion and profits beps project represents the most comprehensive global cooperative effort to date to inhibit aggressive international tax planning and offshore tax evasion along with related revenue losses. A defense of source rules in international taxation mitchell a.
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