Relevant bibliographies by topics / International taxation

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'International taxation'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "International taxation"

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Arzu Jabbarov, Rahman. "INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)." SCIENTIFIC WORK 65, no. 04 (2021): 328–32. http://dx.doi.org/10.36719/2663-4619/65/328-332.

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As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other. Thus, importance of double taxation agreements (DTA), structure of these treaties nneds to be resarched and stuidied in that article. Key words: taxation, history of double taxation, avoidance of double taxation, double taxation agreements, mechanics of double tax avoidance
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Ismer, Roland, and Julia Ruß. "What Is International Double Taxation?" Intertax 48, Issue 6/7 (2020): 555–64. http://dx.doi.org/10.54648/taxi2020052.

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With the recent entry into force of the European Dispute Resolution Directive, the term international double taxation has gained legal relevance. This calls for revisiting the definition of international double taxation. This contribution presents the main approaches in the scholarly literature and demonstrates that the widely accepted definition of international double taxation is imprecise. Considering the function of tax treaties, it should instead be understood as a specific disadvantage to cross-border situations resulting from taxation by two or more states. Thus, neither discrimination
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Mehra, B. M. "International Double Taxation." Foreign Trade Review 22, no. 4 (1988): 452–97. http://dx.doi.org/10.1177/0015732515880406.

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Radu, Marius Eugen. "International Double Taxation." Procedia - Social and Behavioral Sciences 62 (October 2012): 403–7. http://dx.doi.org/10.1016/j.sbspro.2012.09.065.

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Keen, Michael, and David Wildasin. "Pareto-Efficient International Taxation." American Economic Review 94, no. 1 (2004): 259–75. http://dx.doi.org/10.1257/000282804322970797.

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This paper analyzes Pareto-efficient international tax regimes. Because every country faces its own national budget constraint, the Diamond-Mirrlees production-efficiency theorem, which underlies key tenets of policy advice in international taxation—the desirability of destination basis for commodity taxation, of the residence principle for capital income taxation, and of free trade—does not apply. The paper establishes conditions—relating to the availability of explicit or implicit devices for reallocating tax revenues across countries—under which production efficiency is nevertheless desirab
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CHRISTIANS, ALLISON, SAMUEL A. DONALDSON, PHILIP F. POSTLEWAITE, and Cynthia Blum. "United States International Taxation." Journal of the American Taxation Association 32, no. 2 (2010): 93–94. http://dx.doi.org/10.2308/jata.2010.32.2.93.

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Hogan, Warren P. "Taxation and international banking." International Review of Financial Analysis 12, no. 5 (2003): 467–87. http://dx.doi.org/10.1016/s1057-5219(03)00064-4.

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Mutti, John. "Studies in international taxation." Journal of International Economics 37, no. 1-2 (1994): 131–34. http://dx.doi.org/10.1016/0022-1996(94)90031-0.

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Huizinga, Harry, Johannes Voget, and Wolf Wagner. "International Taxation and Cross-Border Banking." American Economic Journal: Economic Policy 6, no. 2 (2014): 94–125. http://dx.doi.org/10.1257/pol.6.2.94.

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This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998–2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international banks, and that the incidence of international double taxation of banks is on bank customers in the foreign subsidiar
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Zhovnir, Nataly, Olena Shevchenko, Vasyl Halai, and Svitlana Kyslytsia. "Effective Taxation Modeling Based on International Experience." International Journal of Engineering & Technology 7, no. 4.8 (2018): 253–57. http://dx.doi.org/10.14419/ijet.v7i4.8.27253.

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Foreign experience in taxation has been generalized in the article based on the analysis of Ukrainian fiscal system. Modern approaches in direct and indirect profit and consumption taxation have been determined. Effective taxation methodology based on the taxation burden management modeling has been proposed.  Â
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Dissertations / Theses on the topic "International taxation"

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Tasarika, Euamporn. "Aspects of international taxation." Thesis, University of Exeter, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366608.

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Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.

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The trust is a socially and economically important institution of the common law world and of other countries into which it has been imported. It has also long served as a tool of domestic and international tax planning and avoidance. The trust is commonly regarded as fiscally transparent in many countries, but this description is inadequate. Unless subjected to corporate taxation, the trust behaves in some respects like a transparent partnership and in others like an opaque company, making it differentially transparent; its income may also be taxable to or by reference to a person (the gr
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Lao, Chi Chi. "International issues in taxation : Macau perspective." Thesis, University of Macau, 1997. http://umaclib3.umac.mo/record=b1636236.

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Baker, Paul Leonard. "Essays on international taxation and investment." Thesis, University of Cambridge, 2014. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.708137.

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Takeshita, Shigeto, and 重人 竹下. "Japan's International Taxation Law and Hong Kong." 名古屋大学大学院法学研究科, 2000. http://hdl.handle.net/2237/7406.

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Mehta, Amar Sureshbhai. "International taxation of cross-border leasing income." [S.l. : Amsterdam : s.n.] ; Universiteit van Amsterdam [Host], 2004. http://dare.uva.nl/document/74504.

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Khodavaisi, Hassan. "Essays on international taxation under imperfect competition." Thesis, University of Exeter, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.407288.

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Kadikov, Artem. "International taxation of cross-border digital commerce." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.

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This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, onlin
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Üzeltürk, Hakan. "Taxation of income of international transportation companies." Thesis, University of Edinburgh, 1998. http://hdl.handle.net/1842/21583.

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The thesis is divided into three parts. Following the introduction, Part I deals with the character of international double taxation, how it occurs, taxation principles and historical developments. There follows a review of the various methods of preventing international double taxation under three categories - unilaterally, bilaterally and multilaterally. Also, information about double taxation agreements is provided including definitions, functions, types, historical background with the role of international organisations and interpretation. Part II of the thesis includes four chapters, one
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Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.

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Books on the topic "International taxation"

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Michaels, Marnin J. International taxation: Taxation. Warren, Gorham & Lamont of RIA, 2006.

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Nuggehalli, Nigam. International Taxation. Springer India, 2020. http://dx.doi.org/10.1007/978-81-322-3670-2.

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Gordon, Roger H. International taxation. National Bureau of Economic Research, 2002.

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Wilkie, Scott. International taxation. Faculty of Law, University of Toronto, 2000.

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Bies, William J. International taxation. Faculty of Law, University of Toronto, 2004.

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Wilkie, Scott. International taxation. Faculty of Law, University of Toronto, 2000.

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Wilkie, Scott. International taxation. Faculty of Law, University of Toronto, 2000.

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Wilkie, Scott. International taxation. Faculty of Law, University of Toronto, 2000.

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Bies, William J. International taxation. Faculty of Law, University of Toronto, 2004.

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Wilkie, Scott. International taxation. Faculty of Law, University of Toronto, 2000.

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Book chapters on the topic "International taxation"

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Alkmim Teixeira, Alexandre. "Taxation: International." In Encyclopedia of the Philosophy of Law and Social Philosophy. Springer Netherlands, 2023. http://dx.doi.org/10.1007/978-94-007-6519-1_508.

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Alkmim Teixeira, Alexandre. "Taxation: International." In Encyclopedia of the Philosophy of Law and Social Philosophy. Springer Netherlands, 2023. http://dx.doi.org/10.1007/978-94-007-6730-0_508-1.

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Moosa, Imad A. "International Taxation." In Foreign Direct Investment. Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9781403907493_6.

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Ajami, Riad A., and G. Jason Goddard. "International taxation." In Global Business. Routledge, 2017. http://dx.doi.org/10.4324/9781315147734-5.

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Blanco, Andrés. "Taxation." In International Taxation and Capitalism. Routledge, 2024. https://doi.org/10.4324/9781003458678-4.

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Brooke, Michael Z. "Taxation." In Handbook of International Financial Management. Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-11795-6_6.

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Betten, Rijkele. "Taxation." In ASSER International Sports Law Series. T.M.C. Asser Press, 2005. http://dx.doi.org/10.1007/978-90-6704-541-4_20.

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Schreiber, Ulrich. "International Company Taxation." In International Company Taxation. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-36306-1_1.

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Sarmento, Joaquim Miranda. "International Double Taxation." In Springer Texts in Business and Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22097-5_10.

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Gallo, Enrico. "International double taxation." In Artificial Intelligence and Taxation Law. Routledge, 2025. https://doi.org/10.4324/9781003599814-1.

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Conference papers on the topic "International taxation"

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Pandey, Shradha, and Vagish Pandey. "Future Standards and Regulations of International Taxation for Sustainable ICT Solutions." In 2024 ITU Kaleidoscope: Innovation and Digital Transformation for a Sustainable World (ITU K). IEEE, 2024. https://doi.org/10.23919/ituk62727.2024.10772858.

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Pinto Borges, Ana. "Proceedings of the International Workshop Accounting and Taxation (IWAT2021)." In International Workshop Accounting and Taxation, edited by Elvira Vieira and Susana Aldeia. ISAG-EUROPEAN BUSINESS SCHOOL, 2021. http://dx.doi.org/10.58869/2021.02.

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Badura, Ewelina. "Taxation Aspects of International E-Commerce." In Management International Conference. University of Primorska Press, 2019. http://dx.doi.org/10.26493/978-961-6832-68-7.3.

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Serdyukova, Natalya, and Ivan Kolpashnikov. "Smart Technologies’ Application for International Taxation." In 2019 IEEE Global Engineering Education Conference (EDUCON). IEEE, 2019. http://dx.doi.org/10.1109/educon.2019.8725265.

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"Land Value Taxation - An International Prospect?" In 10th European Real Estate Society Conference: ERES Conference 2003. ERES, 2003. http://dx.doi.org/10.15396/eres2003_238.

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Kovač, Matjaž. "HARMONIZATION OF DIRECT TAXATION IN THE EU AND IT’S INFLUENCE ON INTERNATIONAL TAXATION." In 9th International Conference on Modern Research in Management, Economics and Accounting. Acavent, 2019. http://dx.doi.org/10.33422/9th.meaconf.2019.05.1065.

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Pinto Borges, Ana. "Proceedings of the International Workshop Accounting and Taxation (IWAT2023)." In International Workshop Accounting and Taxation 2023, edited by Elvira Vieira and Albertina Monteiro. ISAG - EUROPEAN BUSINESS SCHOOL, 2023. http://dx.doi.org/10.58869/01.

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"Book of Abstracts of the International Workshop Accounting and Taxation (IWAT2025)." In International Workshop Accounting and Taxation (IWAT2025). ISAG - EUROPEAN BUSINESS SCHOOL, 2025. https://doi.org/10.58869/iwat2025.

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Giambrone, Filippo Luigi. "New European and international taxation perspectives. The case of the italian´s web taxation. Towards the taxation of the data economy and global minimum tax." In International Scientific-Practical Conference "Economic growth in the conditions of globalization". National Institute for Economic Research, 2023. http://dx.doi.org/10.36004/nier.cecg.iii.2023.17.2.

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The age of the internet and digital commerce has brought about complexities in taxation, particularly concerning multinational digital corporations. International discussions have sought ways to ensure fair taxation of these entities, but consensus has been challenging to reach. The paper aims to understand Italy's digital taxation measures, its alignment (or conflict) with EU directives, and the global efforts towards taxing digital multinational enterprises. In its document analysis, the research meticulously scrutinized Italy's taxation laws, giving particular emphasis to Article 17-bis and
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"Proceedings of the International Workshop Accounting and Taxation (IWAT2024)." In International Workshop on Accounting and Taxation (IWAT2024). ISAG - EUROPEAN BUSINESS SCHOOL, 2024. http://dx.doi.org/10.58869/00.

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Reports on the topic "International taxation"

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Gordon, Roger, and James Hines. International Taxation. National Bureau of Economic Research, 2002. http://dx.doi.org/10.3386/w8854.

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Sørensen, Peter Birch. International capital taxation. The IFS, 2007. http://dx.doi.org/10.1920/ps.ifs.2024.0427.

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Alworth, Julian. International capital taxation. The IFS, 2007. http://dx.doi.org/10.1920/ps.ifs.2024.0439.

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Griffith, Rachel, James Hines, and Peter Birch Sørensen. International capital taxation. The IFS, 2007. http://dx.doi.org/10.1920/re.ifs.2024.0942.

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Frenkel, Jacob, Assaf Razin, and Steve Symansky. International Spillovers of Taxation. National Bureau of Economic Research, 1989. http://dx.doi.org/10.3386/w2927.

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Frenkel, Jacob, Assaf Razin, and Efraim Sadka. Basic Concepts of International Taxation. National Bureau of Economic Research, 1990. http://dx.doi.org/10.3386/w3540.

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Voget, Johannes. Headquarter relocations and international taxation. The IFS, 2008. http://dx.doi.org/10.1920/ps.ifs.2024.1155.

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Huizinga, Harry, Johannes Voget, and Wolf Wagner. International Taxation and Cross-Border Banking. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18483.

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Akcigit, Ufuk, Salomé Baslandze, and Stefanie Stantcheva. Taxation and the International Mobility of Inventors. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21024.

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Krugman, Paul, and Martin Feldstein. International Trade Effects of Value Added Taxation. National Bureau of Economic Research, 1989. http://dx.doi.org/10.3386/w3163.

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