Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 22 No 4 April/May 2017

Book of the Month

Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

Price: £175.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


UK Public Holiday May 2017

Wildy's will be closed on Monday 29th May and will re-open on Tuesday 30th May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 26th May will not be processed until Tuesday 30th May. UK eBook orders will be processed as normal.

Hide this message

The Impact of State Sovereignty on Global Trade and International Taxation

Image not available lge

ISBN13: 9789041197030
ISBN: 9041197036
Published: May 1999
Publisher: Kluwer Law International
Format: Hardback
Price: £116.00



Despatched in 11 to 13 days.

This work examines the role of global economic change and the concepts of State sovereignty and jursidiction in the creation and elimination of direct tax barriers to international trade and investment. Taking into account these fundamental elements, this study of the problems created by such barriers to trade addresses a number of specific international tax issues and aims to suggest practical solutions to the problems of direct tax distortions.

Image not available lge
Subjects:
Taxation
Contents:
Preface.
Table of Cases.
Abbreviations.
Introduction.
1. International Direct Tax Distortions and the Global Economy.
2. Sovereignty and Jurisdiction
3. International Tax Non-discrimination.
4. Treaty Shopping and the Extra-Territorial Enforcement of Revenue Laws: Problems of International Tax Evasion and Avoidance.
5. The Need for Tax Co-ordination: the Relations of the European Community and Member States with the Rest of the World.
6. Conclusion. Index.