Taxation efficiency and accounting assisted transparency, insight into a european framework. A defense of source rules in international taxation mitchell a. Corporate taxation and the international challenge in. The case of the egyptian capital market tarek abdelfattah, ahmed aboud in press, corrected proof, available online 27 february 2020. Aspects of international taxation a study revised 2016. An analysis of double taxation treaties and their effect. Kanet the concept of source is central to the functioning of the current international tax system. An analysis of double taxation treaties and their effect on foreign direct investment. International taxation, international taxation concepts. A special emphasis is on open economy or, more generally, interjurisdictional issues. Examine the latest tax issues with tax notes global tax news coverage. Numerous and frequentlyupdated resource results are available from this search.
Accounting journals tax accounting research journals. The issues addressed in this section are familiar to international tax lawyers but may be new and interesting for international lawyers. A defense of source rules in international taxation. Tax avoidance, corporate governance, and corporate social responsibility. Journal of international taxation 27 for many years, the most common structure for nonu. Journal of competitiveness taxation of corporations and their impact on economic growth. International journal of the economics of business. As business becomes increasingly global, taxpayers and practitioners require more indepth analysis and guidance on u. However, to encourage research on these emerging areas of assurance, we call for researchers to examine other assurance services. The journals goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the.
Domestic tax law governs the tax rate, what is taxable, how the taxable income is computed and the tax compliance rules. Some of the topics that international tax experts around the world cover regularly in this journal include. Corporation tax as a problem of mnc organisational circuits. The journals goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. The knowledge of international taxation are based on the factors governing the taxation system of a particular country and being familiar with those factors is the job of an expert on international taxation. The journal of international accounting research publishes articles that increase our understanding of the development and use of international accounting and reporting practices or attempt to improve extant practices. Pdf international taxation fredrick m hilary academia. International businesstaxation tax justice network.
Home ibfd products journal articles bulletin for international taxation latest articles. It is dedicated to the study and dissemination of knowledge about international and comparative taxation from a multidisciplinary perspective. Bulletin for international taxation journal since its creation in 1946, the bulletin for international taxation bit has been a major forum for the exchange of views in international taxation. In india, the international taxation is more popular among cas, company secretaries and lawyers.
Several latin american countries are still undergoing the after math of the economic crisis, while others are experiencing the economic and political chal lenges that the region as a whole typically endures. International taxation and multinational firm location decisions. The resolution of this issue is the main purpose of international taxation agreements, which seek, among other. International journal of auditing wiley online library. View international taxation research papers on academia. The british journal of politics and international relations, vol. This is contrary to the findings of ugwunta and ugwuanyi 2015 which adopted an expost facto research design. International tax journal for tax specialists tax notes. However, formatting rules can vary widely between applications and fields of interest or study. The journal s goal is to bridge the gap between academic researchers and practitioners by publishing.
International business taxation tax justice network. Other regulatory taxes, journal of accounting, economics, and law 1 1. The term international taxation is something of a misnomer. See generally lawrence lokken, the sources of income from international uses and dispositions of intellectual property, 36 tax l. Oclcs webjunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus. Gregoriou amsterdam boston heidelberg london new york oxford paris san diego san francisco singapore sydney tokyo cima publishing is an imprint of elsevier. Journal of international accounting, auditing and taxation journals. To the extent the source ofincome is meant to reflect the spatial location of income. The starting point for any study of international taxation is a broad knowledge and understanding of the domestic tax rules in various countries. The digitalization of the economy is considered as a key driver of innovation, economic growth and societal change, and is a major challenge for the international tax system. The focus is on key issues such as principles of international tax law, residence, double taxation conventions and treaty interpretation, transfer pricing, the work of the oecd and international tax avoidance. Impact of tax administration on government revenue in a. I am delighted to know that the committee on international taxation of icai has done a splendid work and have come out with the revised second edition of aspects of international taxation a study.
It is argued that the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the danish corporate tax regime in recent years. International taxation, international taxation concepts and. The problem of transfer pricing in indonesia taxation system. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. Every month, journal of international taxation reports on the latest developments around the world and explains what they mean to your business and how to plan in accordance with the changes.
Chapter 3 the international tax system at the crossroads. Session 14 international taxation mit opencourseware. Journal of accounting and taxation academic journals. Bulletin for international taxation latest articles. This paper highlights the relationship between taxation, accounting and transparency for achieving disclosure and efficiency. Journal of international accounting research publishes articles that increase our understanding of the development and use of international accounting and reporting practices or attempt to improve extant practices. Journal of international accounting, auditing and taxation. The sixth imf japan highlevel tax conference for asian countries. Reliable information about the coronavirus covid19 is available from the world health organization current situation, international travel. Basic international taxation second edition volume i. Challenges of international taxation for developing countries.
The paramount issue underlying all international tax considerations is how the revenue from taxes imposed on income earned by the entities of a transnational corporate system is allocated among countries. International taxation of permanent establishments by. The journal takes a wideangle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and. Taxation of corporations and their impact on economic growth. Luke watson 2015 corporate social responsibility, tax avoidance, and earnings performance.
Corporate social responsibility, tax avoidance, and earnings. The journal of taxation is your trusted resource for new tax law developments, including court decisions, treasuryirs rulings, legislation and other issues that may impact you and your clients. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including. Read the top international tax journal for tax specialists and browse all past issues.
International accounting is broadly interpreted to include the reporting of international economic transactions. International taxation generally refers to the tax treatment. Session 14 international taxation provide an overview of the taxation of international tax rules introduce the ftc provide an overview of transfer pricing 15. Principles of international taxation chartered institute. All pdf papers are searchable using the find utility in adobe acrobat reader. International tax systems territorial no tax is generally due on income earned outside. Transfer pricing, multinational enterprise, taxation system, indonesia. International tax and public finance serves as an outlet for firstrate original research on both theoretical and empirical aspects of fiscal policy, broadly interpreted to include expenditure and financing policies. World tax journal february 2017 3 marcel olbert and christoph spengel international taxation in the digital economy. International journal of economics and financial issues vol 7 issue 4 2017. Nber working paper series international taxation roger h. The journal s goal is to bridge the gap between academic researchers and practitioners by publishing papers that. Corporate taxation and the international challenge. The correlation between corporate income taxation and economic growth is more robust.
The case of eu countries baranova veronika, janickova lenka abstract one of the most debated questions in economy is the relationship between tax rates and economic growth. H87, h25, f23, h21, f32 abstract the integration of world capital markets carries important implications for the design and impact. World tax journal february 2017 5 international taxation in the digital economy. Find out more about the editorial board for journal of international accounting, auditing and taxation. Challenges of international taxation for developing countries wang jianfan director general of tax policy department, mof, p. International tax policy is now viewed as an integral part of economic policy. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries.
To read the latest editor report, click the doi link below. Persistent problems and possible developments article pdf available march 2008 with 2,606 reads how we measure reads. Taxation of corporations and their impact on economic. The journals goal is to bridge the gap between academic researchers and practitioners by publishing. Corporate social responsibility, tax avoidance, and. Journal of international taxation 29 the oecdg201 beps base erosion and profit shifting project grew out of a call by the g20 in june 2012 to combat aggressive tax planning and the shifting of profits to lowtax jurisdictions. American accounting association journal of international.
International taxation of permanent establishments by michael. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. International taxation generally refers to the tax treatment of transactions that involve entities in more than a single nation. International journal of business and social science vol.
For information about journal activity and data, view the journal of international accounting research journal information packet by clicking the thumbnail above. International taxation handbook policy, practice, standards, and regulation edited by colin read and greg n. This paper evaluates research findings on international taxation, drawing attention to. Tasked with the project, the oecd issued its beps action plan on july 19, 20.
Transferpricingdanrisikonyaterhadappenerimaannegara. This module is based on the oecd model convention, and is compulsory for all candidates. An exception is international tax treaties which set tax rules on a bilateral or multilateral basis. Bulletin for international taxation latest articles ibfd. Especially taxation of corporations has great importance because a corporate tax.520 376 1606 744 48 611 889 860 177 174 481 1448 1517 381 1449 647 1199 1552 1087 619 536 1416 772 436 922 98 1135 1496 1480 234 816 851