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International taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, student and researcher to the theory, practice, and international examples of the changing landscape.
Models of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion.
In the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. 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.
International tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines.
This book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches.
Models of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion.
In the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. 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.
International tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines.
This book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches.
"Want to learn about contemporary tax thinking from an impressive range of legal, economic, and business scholars and regulators from around the world? This collection is a valuable resource in allowing students, researchers, and practitioners to obtain exposure to diverse taxation aspects all in one convenient volume. This book should be a useful reference at any academic or professional library worldwide." --Kenton K. Yee JD, Ph.D, Columbia University Business School, New York, USA
"In light of increasing globalisation and complexity of international finance and investment, the publication of International Taxation provides a timely contribution on the important and topical issues facing international business, government and society. 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 transaction, this book provides valuable reading for educators, practitioners and policymakers." --Professor Janice Loftus, University of Sydney School of Business, Australia
"Taxes matter and they do so in an increasingly international arena. Policy makers have to understand which decisions they can autonomously take, how they are affected by other tax jurisdictions and how firms may respond to taxation structures. Businesses need to understand how to respond to the challenge of tax and the opportunity of increased mobility. This book provides insight into these issues and is therefore relevant for businesses and policy makers alike." --Jochen Zimmerman, Professor of Accounting and Control, University of Bremen, Germany
"In light of increasing globalisation and complexity of international finance and investment, the publication of International Taxation provides a timely contribution on the important and topical issues facing international business, government and society. 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 transaction, this book provides valuable reading for educators, practitioners and policymakers." --Professor Janice Loftus, University of Sydney School of Business, Australia
"Taxes matter and they do so in an increasingly international arena. Policy makers have to understand which decisions they can autonomously take, how they are affected by other tax jurisdictions and how firms may respond to taxation structures. Businesses need to understand how to respond to the challenge of tax and the opportunity of increased mobility. This book provides insight into these issues and is therefore relevant for businesses and policy makers alike." --Jochen Zimmerman, Professor of Accounting and Control, University of Bremen, Germany