Synthèse sur l'imposition des revenus obtenus à l'étranger qui pose la problématique de la double imposition. L'auteur analyse les solutions mises en pratique depuis plus d'un siècle par différentes administrations en vue de prévenir la fraude et l'évasion fiscale tout en protégeant les contribuables et en assurant un revenu régulier au budget de l'Etat. ©Electre 2025
Introduction to international income taxation
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 evasion or avoidance and causing other but equally significant injustices 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 global village of the XXIst century is yet to be invented.
An appendix includes the juxtalinear texts of the 2017 OECD and UN Model Conventions.
Paru le : 04/03/2020
Thématique : Fiscalité
Auteur(s) : Auteur : Philippe Malherbe
Éditeur(s) :
Bruylant
Collection(s) : Droit international
Série(s) : Non précisé.
ISBN : 978-2-8027-6550-9
EAN13 : 9782802765509
Reliure : Broché
Pages : 209
Hauteur: 24.0 cm / Largeur 18.0 cm
Épaisseur: 1.3 cm
Poids: 380 g
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