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Introduction to international income taxation / Philippe Malherbe
Livre
Edité par Bruylant - 2020
La 4ème de couv. indique : "Income taxation is the fuel and vector of the economic policy of many states. The totally updated second edition of this concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states : how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former ? How to prevent abuse by taxpayers or states, furthering tax evation or avoidance and causing other but equally significant industices and inefficiencies ? Solutions developed over a century of practice or introduced by the BEPS program final reports and their MultiLateral Instrument outcome are analyzed. That specific field of the legal art Et science is still young and the paradigm for ideal taxation in the gloval village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the 2017 OECD and UN Model Conventions."
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