The International Taxation System

  • Andrew Lymer
  • John Hasseldine

Table of contents

  1. Front Matter
    Pages i-xiii
  2. Introduction to Taxation in an International Context

    1. Andrew Lymer, John Hasseldine
      Pages 1-17
  3. The Global Tax Environment

    1. Front Matter
      Pages 19-19
    2. William D. Samson
      Pages 21-41
    3. Paul Hewitt, Andrew Lymer, Lynne Oats
      Pages 43-60
    4. Neil Warren
      Pages 61-82
    5. Simon James
      Pages 105-119
  4. Aspects of International Taxation

    1. Front Matter
      Pages 121-121
    2. Walter O’Connor
      Pages 123-133
    3. Robert Ricketts
      Pages 135-156
    4. Jamie Elliott, Clive Emmanuel
      Pages 157-179
    5. Peggy Hite
      Pages 207-227
    6. Amin Mawani
      Pages 229-246
  5. Comparative Analyses

  6. Back Matter
    Pages 317-319

About this book


International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field.
While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.


Internet business competition compliance compliance costs environment international business pricing science and technology tax competition taxation

Editors and affiliations

  • Andrew Lymer
    • 1
  • John Hasseldine
    • 2
  1. 1.University of BirminghamUK
  2. 2.University of NottinghamUK

Bibliographic information