International taxation

Timothy Goodspeed () and A-D White

Working Papers from Wellesley College - Department of Economics

Abstract: 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.

Keywords: INTERNATIONAL TRADE; TAXATION (search for similar items in EconPapers)
JEL-codes: F10 H29 (search for similar items in EconPapers)
Pages: 29 pages
Date: 1996
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Citations: View citations in EconPapers (21)

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Persistent link: https://EconPapers.repec.org/RePEc:fth:wecoec:96-11

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