International tax reform and the inter-nation allocation of tax revenue / A.J. Easson.
The book looks critically at systems of international taxation and points out defects which could be rectified. It also looks ahead at possible directions for international taxation reform in preparation for the 21st century. It deals with: the search for an optimal system of international taxation;...
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| Format: | Book |
| Language: | English |
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Wellington [N.Z.] :
Institute of Policy Studies,
1991.
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| Summary: | The book looks critically at systems of international taxation and points out defects which could be rectified. It also looks ahead at possible directions for international taxation reform in preparation for the 21st century. It deals with: the search for an optimal system of international taxation; foreign direct investment and the multinational enterprise; neutrality and the efficient allocation of resources; inter-nation equity; transfer pricing; the treatment of intra-group payments, implementation. |
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| Item Description: | "First ... presented at a meeting of the New Zealand branch of the International Fiscal Association, held in Wellington in July 1990"--Page iii. Revision of Cataloguing-in-Publication data. |
| Physical Description: | iv, 42 pages ; 21 cm |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 0908935722 9780908935727 |