Basic Concepts of international taxation
Topic : international taxation
Sub-Topic : business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), international tax planning, tax treaties
Resource Type : publication
Geographic_Area : europe
Level : entry level
Language_Proficiency : medium language proficiency
Data_Bandwidth : low databandwith
Cost : high cost
Language : English
Subtitled : None
publication
|
low databandwith
|
doc,pdf,excel
Free movements of goods and capital across national borders have important implications for both direct and indirect taxation.
The paper discusses the following issues:
(a) The implications of different treatments of resident capital income originating abroad and nonresident capital income originating at home;
(b) The implications of different treatments of exports and imports under the indirect tax system (VAT);
(c) What is the economically efficient international tax structure.
Topic : international taxation
Sub-Topic : business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), international tax planning, tax treaties
Resource Type : publication
Geographic_Area : europe
Level : entry level
Language_Proficiency : medium language proficiency
Data_Bandwidth : low databandwith
Cost : high cost
Language : English
Subtitled : None