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Introduction to Taxation in an International Context

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The International Taxation System
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Abstract

This chapter provides an outline to taxation in an international context. It discusses the importance of taxation as both an individual and business planning activity, outlines what a tax is, why Governments charge them and how they can be arranged. It then discusses how these domestic structures for tax are changed to be applied to cross border transactions where more than one country is involved. It discusses the key problem of international taxation, that of double tax, and how this arises from jurisdictional conflicts in the rights to tax. The chapter also discusses how double tax can be relieved in practice. It concludes with a brief introduction to other key issues in international taxation; neutrality, tax avoidance/evasion and transfer pricing.

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References and Further reading

  • Doernberg, R. (1997), International Taxation in a Nutshell, St. Paul, MN: U.S. West Publishing Co.

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  • Hamilton, R. Deutsch, R. and Raneri, J. (1999), Guidebook to Australian International Taxation (6th Student Edition). Prospect Publications: St. Leonards, NSW, Australia.

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  • IBFD (1996), International Tax Glossary (3rd Edition), Ed S. Lyons. Amsterdam: International Bureau of Fiscal Documentation.

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  • James, S. (1998), A Dictionary of Taxation, Cheltenham: Edward Elgar: Cheltenham .

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  • Meldman, R. and Schadewald, M. (2000), A Practical Guide to U.S. Taxation of International Transactions (3rd Edition), Dordrecht: Kluwer Law International/CCH.

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  • Picciotto, S (1992), International Business Taxation, London: Weidenfeld and Nicolson (Academic).

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  • Ogley, A. (1992), Principles of International Taxation. London: Interfisc Publications.

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  • Sandford, C. (2000), Why Tax Systems Differ: A comparative study of the political economy of taxation, Bath: Fiscal Publications.

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© 2002 Springer Science+Business Media New York

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Lymer, A., Hasseldine, J. (2002). Introduction to Taxation in an International Context. In: Lymer, A., Hasseldine, J. (eds) The International Taxation System. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-1071-0_1

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  • DOI: https://doi.org/10.1007/978-1-4615-1071-0_1

  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-1-4613-5380-5

  • Online ISBN: 978-1-4615-1071-0

  • eBook Packages: Springer Book Archive

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