International taxation handbook policy, practice, standards, and regulation edited by colin read and greg n. We have also published, for the first time, an article by an academic. International tax journal for tax specialists tax notes. 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. Does vat have higher tax compliance than a turnover tax. Gregoriou amsterdam boston heidelberg london new york oxford. Tax publications launched taxation journal to help tax professionals share and publish tax news, updates and tax articles online sharing is good. Ibfds books print, online and ebook encompass a wide variety of international tax topics. A defense of source rules in international taxation. International businesstaxation tax justice network. Bird and others published global taxes and international taxation.
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. Examine the latest tax issues with tax notes global tax news coverage. 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. Jan 17, 2016 use pdf download to do whatever you like with pdf files on the web and regain control. The journals goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the. A defense of source rules in international taxation mitchell a. 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. It also contains key pronouncements from tax administrators and regulatory agencies. Journal of international business studies 2019cite this article. International journal of economics and financial issues vol 7 issue 3 2017. Taxation of corporations and their impact on economic growth. 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.
International tax policy is now viewed as an integral part of economic policy. Web to pdfconvert any web pages to highquality pdf files while retaining page layout, images, text and. 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. To the extent the source ofincome is meant to reflect the spatial location of income. To help tax professionals understand the tax impact, itr is offering a dig. International tax systems territorial no tax is generally due on income earned outside of the country in which the parent is located worldwide all income is subject to taxation by the country.
Under a worldwide tax system, firms pay taxes on their domestic income and. Click to download and read more on the 2019 edition of the nigerian tax journal. It surveys evidence on the main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral, and corporate inversions. The global outbreak of covid19 is significantly affecting businesses and their employees, as well as the wider domestic and global economies. The international tax journal international institute for. Ebook ibfd international tax glossary as pdf download. Kanet the concept of source is central to the functioning of the current international tax system. Taxation journal an international tax journal online. In addition to individual titles, ibfd publishes book series. It is well known that international tax law has many loopholes, and in the past three decades. 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. 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 tax systems territorial no tax is generally due on income earned outside. Welcome to the fourteenth issue of the contemporary tax journal volume 9, no. The tax journal international unlike most other tax journals and tax journals taxation journal is completely free to read. Tax management international journal 2015 tax management inc.
Purchase together with world tax journal and receive a 10% discount. Complete issue in pdf or individual articles below. Keeping up with the constant flow of international tax developments worldwide can be a real challenge. This column explores potential reforms and their likely effects, using a model with flexible prices. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. However, since our organisation tij research publication pte. The oecds final reports reaffirm its adherence to the armslength standard and promulgated a watereddown version of countrybycountry reporting. 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.
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. The ongoing advance of globalisation has created a genuine need for international tax reforms. Pdf basic concepts of international taxation researchgate. This paper evaluates research findings on international taxation, drawing attention to. Especially taxation of corporations has great importance because a corporate tax. Tax morale and international tax evasion sciencedirect.
The january 2020 issue marks the 50th anniversary of the tax adviser, which was first published in january 1970. Web to pdf convert any web pages to highquality pdf files while retaining page layout, images, text and. Front matter letter from the editor, masthead, etc. International taxation and multinational firm location decisions. Jiaat journal of international accounting, auditing and. To an international lawyer, the question posed probably seems ridiculous. International tax, regulatory arbitrage and the growth of. A special emphasis is on open economy or, more generally, interjurisdictional issues. Taxation of corporations and their impact on economic.
Sagar wagh with nations all over the world raising concerns over tax avoidance due widespread ecommerce transactions, it read more. January 1997 asiapacific journal of accounting and economics. 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. This article was prepared for a symposium on whats law got do to with it. 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 the wsj tax guide ebook download the new world of taxes.
Download this zew discussion paper from our ftp server. Tax notes state rounded out the weekly portfolio in 1991. Any income or profit not taxable under a domestic tax law of a country cannot be taxed in that country under international tax. Tax management international journal 2 2009 tax management inc.
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. Of course international tax law is part of international law, just. The journal of applied business research januaryfebruary 2017. 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. International taxation handbook policy, practice, standards, and regulation edited by colin read and. 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. International tax news provides a succinct monthly analysis of select legislative changes, case law and treaty news from around the globe. In 1972 tax analysts published tax notes federal, its first weekly journal, featuring news, commentary, and analysis on federal taxation. Some of the topics that international tax experts around the world cover regularly in this journal include. Journal of competitiveness taxation of corporations and their impact on economic growth.
The international tax journal international institute. Journal of international accounting, auditing and taxation. We focus on oecd foreign portfolio investment fpi inflows through tax havens that are attributable to changes in tax savings. 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. Use pdf download to do whatever you like with pdf files on the web and regain control.
The sixth imf japan highlevel tax conference for asian countries. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits. Challenges of international taxation for developing countries. Double tax avoidance agreements dtaas which play key role in the international taxation arena. Profit shifting and aggressive tax planning by multinational. Read the top international tax journal for tax specialists and browse all past issues. International tax and public finance, volume 27, issue 2.
Introduction is international tax law part of international law. Shipra padhi the covid19 pandemic has led to unprecedented times for the world. Pdf free movements of goods and capital across national borders have important implications for both direct and indirect taxation. Basic international taxation second edition volume i. There is no submission fee and access fee, the journal and individual papers are freely available to any reader no payperview. The effect of a worldwide tax system on tax management of foreign. 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. Aspects of international taxation a study revised 2016. Of course international tax law is part of international law, just like tax treaties are treaties. Challenges of international taxation for developing countries wang jianfan director general of tax policy department, mof, p. The main objective of international tax planning consists of minimising the overall effective tax rate of the whole.