000			01875nam a22001457a 4500
020			_a9788194991175
082			_a336.207 _bSHO/R
245			_aReimagining International Taxation: _b Navigating Through The Crises Of Pandemic Lack of Consensus And Retrospective Taxation/ _cedited by Parthasarathi Shome
260			_aIndia: _bOakBridge Publishing, _c2021.
300			_axxxiii,311p.
520			_aReimagining 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. 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			_aTaxation
700			_aShome,Parthasarathi [editor]
942			_cBK
999			_c672332 _d672332