Год выпуска: 0 Автор: Roy Rohatgi Издательство: Страниц: 0 ISBN: 9041198520
Описание
The taxation of international economic activities presents two essential considerations: revenues must be shared equitably by the nations involved, and those nations must be able to enforce their domestic tax laws. Starting from these requirements ofreciprocity and enforcement, Roy Rohatgi, an Arthur Andersen veteran with decades of experience, explains in this book the practical issues affecting international taxation of business income and capital gains. Unlike many books on this complex subject, his approach does not examine the tax perspective of any one country, but proceeds from an identification and analysis of the basic principles of the subject. This entails an understanding of factors, such as: + domestic tax laws, rules and practices and how they conflict on cross-border transactions; + bilateral tax treaties and their role in resolving international tax conflicts; + the use of offshore financial centres in international tax structures and how...
