Reimagining International Taxation: (Record no. 672332)

MARC details
000 -LEADER
fixed length control field 01875nam a22001457a 4500
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9788194991175
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 336.207
Item number SHO/R
245 ## - TITLE STATEMENT
Title Reimagining International Taxation:
Sub Title Navigating Through The Crises Of Pandemic Lack of Consensus And Retrospective Taxation/
Statement of responsibility, etc edited by Parthasarathi Shome
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication India:
Name of publisher OakBridge Publishing,
Year of publication 2021.
300 ## - PHYSICAL DESCRIPTION
Number of Pages xxxiii,311p.
520 ## - SUMMARY, ETC.
Summary, etc Reimagining International Taxation, the fifth edited volume comprising the latest research papers from International Tax Research and Analysis Foundation (ITRAF) is unique in many respects. The chapters in the volume convey a sense of crisis and emphasize the need for urgent reforms to mitigate and address the challenges in international taxation. The contributing factors of the difficult economic situation and increasing fiscal deficits have been further exacerbated owing to the COVID-19 outbreak. The chapters in the volume cover a wide range of topics, including the tax considerations arising out of the global pandemic; international tax regime and global power shifts; the need for a new international tax architecture; ramifications of retrospective taxation; international consensus in matters of profit attribution, digital taxation, cryptocurrency, and source and nexus of income; and the role of taxpayers’ charter in creating mutual trust between tax authorities and taxpayers.<br/><br/>Another unique feature of this volume is that each chapter is accompanied by a rejoinder, which presents an alternative perspective, offering a variety in views on the topic. A truly international volume, with contributors from different countries, including Argentina, India, Netherlands, and the United Kingdom who have brought to bear their experience and insight on the topics in the volume.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term Taxation
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Shome,Parthasarathi [editor]
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Book
Holdings
Withdrawn status Lost status Damaged status Not for loan Home Library Current Location Date acquired Cost, normal purchase price Full call number Accession Number Price effective from Koha item type
        Study Centre Alappuzha, University of Kerala Study Centre Alappuzha, University of Kerala 23/02/2023 1050.00 336.207 SHO/R USCA6173 23/02/2023 Book