International Taxation

Imad A. Moosa

Chapter 6 in Foreign Direct Investment, 2002, pp 161-187 from Palgrave Macmillan

Abstract: Abstract International taxation involves the imposition and levying of taxes on cross-border transactions. This action invariably gives rise to problems, since it involves more than one tax system with inherent differences. Countries differ, inter alia, with respect to the types of taxes they impose, the tax rates, the tax base to which the tax rates are applied, and whether or not tax is levied on income generated by their citizens if these citizens reside outside their national boundaries. Individual country practices with respect to taxation have evolved over a very long period of time.1

Keywords: Transfer Price; Work Capital Management; Passive Income; Control Foreign Company; Double Taxation Treaty (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-4039-0749-3_6

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DOI: 10.1057/9781403907493_6

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