Overview

This book introduces the theory, practice, and international examples of the changing landscape of international taxation especially in relation to globalization, capital mobility, and the increased trade in services. International taxation is evolving in response to globalization, capital mobility, and the increased trade in services. While once the purview of tax policy specialists seeking to maximize tax revenue, 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. This book will create new avenues of research for academics, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented within this wide ranging book 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.

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9781281006929

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