What is "global law"? what is "global taxation"? The book addresses these questions by focusing on "global corporate taxation" as an exemplary illustration. Corporate tax policies compete and evolve: different solutions adopted by individual countries form clusters that map the distribution of these solutions. The relationship between global tax models and local tax solutions is bidirectional: tax models are implemented by countries through legal transplants in the form of specific tax solutions; tax solutions are exported and transplanted elsewhere and affect the structure and the spread of tax models. There is a complex relationship between the global and the local level that results in unique outcomes in different countries through a selective process. The influence of corporate tax models is altered by local tax systems and re-activated into the global level in a constant cycle. Thus, the circulation of corporate tax models is the main topic of global corporate taxation and of this book which analyses a basic set of corporate tax policies. Each chapter first discusses the circulation of policy models and then focuses on the application of the models within a specific national corporate tax system.
Global corporate taxation
novità
| Titolo | Global corporate taxation |
| Autore | Carlo Garbarino |
| Argomento | Diritto Diritto di specifiche giurisdizioni |
| Editore | McGraw-Hill Education |
| Formato |
Libro |
| Lingua | inglese |
| Pagine | 374 |
| Pubblicazione | 10/2025 |
| ISBN | 9788838624841 |
Libri dello stesso autore
Chi ha cercato questo ha cercato anche...
Codice civile e leggi complementari 2025. Ediz. minor
Luigi Franchi, Virgilio Feroci, Santo Ferrari
Hoepli
Codice penale e leggi complementari. Ediz. Minor 2025
Luigi Franchi, Virgilio Feroci, Santo Ferrari
Hoepli
Diritto degli enti locali per tutti i concorsi. Manuale. Per le selezioni di personale presso la Pubblica amministrazione. Ediz. MyDesk
Alessandra Lucchini, Mattia Goffetti
Alpha Test
Il lavoro della giustizia. Persone e comunità alle prese con deviazioni e composizioni dei legami
Mario Schermi
Castelvecchi
La Costituzione Italiana. Aggiornata alle legge costituzionale 26 settembre 2023, n. 1
Pisa University Press