AbstractThe term "international taxation" is something of a misnomer. Tax systems are almost invariably national. An exception is international tax treaties which set tax rules on a bilateral or multilateral basis. International taxation generally refers to the tax treatment of transactions that involve entities in more than a single nation.
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Bibliographic InfoPaper provided by Wellesley College - Department of Economics in its series Papers with number 96-11.
Length: 29 pages
Date of creation: 1996
Date of revision:
INTERNATIONAL TRADE; TAXATION;
Find related papers by JEL classification:
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- F10 - International Economics - - Trade - - - General
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