Kategoria BISAC: Business & Economics >> International - Taxation

An unknown realm to many investors, offshore finance allows giant corporations--such as Wal-Mart, British Petroleum, and Citigroup--to legally keep huge profits out of sight of regulators and the public.

William Brittain-Catlin tells the story of how tax havens in the Caribbean and elsewhere have become central to global finance today. He takes us through the secret networks of Enron and Parmalat, behind international trade disputes, and into organized crime and terror. This book gives disquieting evidence that, as a result of offshore practices, the key value of capitalism and...

If you feel as if the tax laws are rigged against the average taxpayer, you're right:
-- Middle-income taxpayers pick up a growing share of the nation's tax bill, while our most profitable corporations pay little or nothing.
-- Your tax status is effected more by how many lawyers and...

Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values - transfer prices - are set typically inside the multinationals. As a result, governments have established complicated rules based on the arm's length standard to discourage transfer price manipulation.

This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a...

In recent times not only have traditional areas of public economics such as taxation, public expenditure, public sector pricing, benefit cost analysis, and fiscal federalism thrown up new challenges but entirely new areas of research and inquiry have emerged. This second edition builds upon the strengths of the previous edition and incorporates results of research on new areas such as global public goods, environmental taxation and carbon permits trading and the complexities of corporate taxation in a rapidly globalizing world.

The book is a modern and comprehensive...

In recent times not only have traditional areas of public economics such as taxation, public expenditure, public sector pricing, benefit cost analysis, and fiscal federalism thrown up new challenges but entirely new areas of research and inquiry have emerged. This second edition builds upon the strengths of the previous edition and incorporates results of research on new areas such as global public goods, environmental taxation and carbon permits trading and the complexities of corporate taxation in a rapidly globalizing world.

The book is a modern and comprehensive...

International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done across disciplinary boundaries. This book fills the gap by combining teams from business, economics, information science, law and political science to offer a unique and innovative approach to the issue of international tax coordination. All the chapters are written in collaboration between at least two authors from two different disciplines. This approach offers a rich and nuanced understanding of the many issues of international...