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taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition …
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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....
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This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation,...
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