000 01631nam a22001577a 4500
005 20250906175928.0
008 240304b |||||||| |||| 00| 0 eng d
020 _a978-9395764995
_q(paperback)
082 _a343.043
245 _aNew range & orthodox concerns in international taxation /
_cEdited by Parthasarathi Shome
260 _aGurugram
_bOakBridge
_c2024
300 _axxxvi, 283 pages
_c24 cm
365 _bRs. 1250.00
520 _aNew Range & Orthodox Concerns in International Taxation covers emerging issues in the various branches of international taxation, advancing International Tax Research and Analysis Foundation’s (ITRAF’s) tradition of bringing together a new range as well as orthodox concerns and presenting them to the expert. The new range of issues includes the profound ramifications of a steady and speeding emergence of robots, the emerging new international rules for taxing carbon emissions to buttress a green transition, the conversion of the extortion of resources to a new tax collected at checkpoints in Afghanistan, and the dilemma of providing too little or too much tax incentives to attract international professional experts in Sweden. Traditional concerns such as tax avoidance, transparency, and ethics in tax planning are explored, along with issues related to Base Erosion and Profit Shifting (BEPS). The volume contains a comprehensive foreword and the history of national tax systems in a globalised world. Overall, the collection provides a contemporary overview of international tax issues, making it a valuable resource for specialists in the field.
942 _2ddc
_cBK
999 _c212412
_d212412