Oakbridge New Range & Orthodox Concerns in International Taxation By Dr Parthasarathi Shome Edition 2024

New Range & Orthodox Concerns in International Taxation

New Range & Orthodox Concerns in International Taxation

Description

New Range & Orthodox Concerns in International Taxation covers emerging issues in the various branches of international taxation, advancing International Tax Research and Analysis Foundation’s (ITRAF’s) tradition of bringing together a new range as well as orthodox concerns and presenting them to the expert. This is the seventh annual volume produced by ITRAF, a thriving research institution with participation from domestic and international researchers.

The new range of issues includes the profound ramifications of a steady and speeding emergence of robots, the emerging new international rules for taxing carbon emissions to buttress a green transition, the conversion of the extortion of resources to a new tax collected at checkpoints in Afghanistan, and the dilemma of providing too little or too much tax incentives to attract international professional experts in Sweden.

Traditional concerns such as tax avoidance, transparency, and ethics in tax planning are explored, along with issues related to Base Erosion and Profit Shifting (BEPS). The analysis delves into the effect of Pillar Two on tax incentives in developing countries, with a focus on the Indian perspective, and examines tax treaty challenges and contradictions in its implementation.

The volume contains a comprehensive foreword and the history of national tax systems in a globalised world. Overall, the collection provides a contemporary overview of international tax issues, making it a valuable resource for specialists in the field.

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