The impact of state sovereignty on global trade and international taxation
著者
書誌事項
The impact of state sovereignty on global trade and international taxation
（Series on international taxation, no. 23）
Kluwer Law International, 1999
大学図書館所蔵 件 / 全25件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Originally presented as the author's thesis (Ph.D.) -- Cambridge University, 1997
Bibliography: p. 177-192
内容説明・目次
内容説明
This work examines the role of global economic change and the concepts of State sovereignty and jursidiction in the creation and elimination of direct tax barriers to international trade and investment. Taking into account these fundamental elements, this study of the problems created by such barriers to trade addresses a number of specific international tax issues and aims to suggest practical solutions to the problems of direct tax distortions.
目次
- Preface. Table of Cases. Abbreviations. Introduction. 1. International Direct Tax Distortions and the Global Economy. 2. Sovereignty and Jurisdiction
- 3. International Tax Non-discrimination. 4. Treaty Shopping and the Extra-Territorial Enforcement of Revenue Laws: Problems of International Tax Evasion and Avoidance. 5. The Need for Tax Co-ordination: the Relations of the European Community and Member States with the Rest of the World. 6. Conclusion. Index.
「Nielsen BookData」 より