As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives,...

Cover -- Title -- Copyright -- List of Contributors -- Foreword -- Preface -- Part 1: Domestic Tax Systems and International Double Taxation -- Chapter 1: Introduction -- 1.1. General -- 1.2. Cross-border taxation and international conventions -- 1.3. Income and capital tax treaties -- 1.3.1....