The 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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|Date of creation:||1996|
|Date of revision:|
|Contact details of provider:|| Postal: U.S.A.; Wellesley College, Department of Economics. Wellesley, Massachusetts 02181|
Web page: http://www.wellesley.edu/Economics/
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