Elements of International Income Taxation

Publié par Bruylant (Emile), le 24 mars 2015

187 pages

Résumé

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 by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies ? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIe century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.

Droit fiscal

Droit des sociétés Précis - Droit communautaire - Droit belge

éléments de droit fiscal international

Eléments de droit fiscal international

Introduction to International Income Taxation

Code fiscal 2011

Code fiscal 2012

Direct Taxation in the Case-Law of the European Court of Justice

Critiques