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 of reciprocity 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.
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Librería: Kloof Booksellers & Scientia Verlag, Amsterdam, Holanda
Condición: very good. The Hague : Kluwer Law International, c2002. Hardcover. xv,704 pp. Orig. edition. - Basic International Taxation provides a uniquely comprehensive overview of the basic principles of the international taxation and considers these in the context of practical planning guidance. The analysis of the practical application of these principles is supported by a detailed review of current international tax practices by leading professionals in over sixty jurisdictions worldwide. Condition : very good copy. ISBN 9789041198525. Keywords : RECHT, *2006-100 international tax law. Nº de ref. del artículo: 298789
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