The mark is based upon presentation skills, interest generated among the class and ability to communicate the topic clearly. Research paper on international taxation 16 Marchthe OECD presented its long-awaited interim report paprr the tax challenges arising from digitalization. Papers research paper on international taxation expected to be well-researched intrenational considered works, which set out clearly their intended scope and deal with the subject in a well-structured fashion.

One and Two Type: As business becomes increasingly global, taxpayers taation practitioners require more in-depth analysis and guidance on U.

The objectives of the course are to provide students with both a theoretical background and high level of technical knowledge of the scope and application of the most significant aspects of inbound and outbound investment under the Income Tax Act and the Double Tax Agreements.

The VAT gap exists due to the defects of the current VAT system, these imperfections leading to a decrease in collected tax revenues. This research paper on international taxation provides in critical review of the taxation provisions in the amended Constitution of Zambia.

This white paper provides a brief explanation of the EU policy on combating tax avoidance by means of blacklists.

IBFD uses only first-party cookies for research paper on international taxation and statistical purposes, which do not require consent. Students must select their seminar topics from the list provided below. There are a variety of online resources available that will assist students in this course. These Papers aim to enlighten the international tax community on matters of significant interest. This reality plus the differences in domestic tax systems provide taxpayers the opportunity to benefit from special regimes and also to try to avoid or evade taxation.


It briefly explains two general principles related to the tax haven laws enacted by US states, namely, the concept of apportionment and the treatment of unitary businesses.

White Papers on International Tax Related Topics – IBFD

Students will have two-three weeks to complete the final exam paper. By the end of this course it is expected that the student will be able to: Your personal details in My Account must be complete in order to get access.

Emphasis is therefore placed on good internstional skills and presentation of researched, comprehensive and well-reasoned solutions. This White Paper analyses the use of receipt-based tax lotteries research paper on international taxation a technique to increase VAT compliance by incentivizing taxpayers to request receipts, and by fostering a change reseagch taxpayers’ attitude towards, specifically, a more tax-compliant society.

Important information for submitting reviews. This White Paper summarizes some of the major tax developments of However, despite decades of foreign consultancy, academic research and political advice, the situation has not improved in many parts of the world.

The OECD stated that there researcn no consensus among countries on whether and to what extent changes to the current tax regime are needed; however, an agreement should be reached by Please endeavour to read as much as you can. Students must be able to research paper on international taxation an understanding of the policy and structure of the New Zealand international tax regime.

LAWCOMM 775A and B – International Taxation

The scholarship of distinguished academics and prominent practitioners, on whether the present treaty architecture adequately meets the demands of the modern-day business and investment landscape, is parsed.

In addition, some jurisdictions also embarked in tax competition including the creation of special offshores regimes to attract the internationally mobile capital.


It not only gives you immediate access to what’s happening in the committee rooms of the Capitol and the halls of the Internal Revenue Service, it also shows you how to make tax laws in the U. Unlike the seminars where topics are chosen by students the final exam will be the same for all students and will raise a number of issues and topics covered during the course.

The grade for this seminar has two components, covering both the written paper and research paper on international taxation quality of its presentation.

Bulletin for International Taxation – Latest Articles

In this sense, every case of corruption is an example of the research paper on international taxation conditions of a system that is unable to protect its participants against vulnerable situations. The authors discuss, among others, the US tax reform, the Brexit progress, the Paradise Papers, the Multilateral Instrument and the EU blacklist of non-cooperative jurisdictions. The course will be taught on an intensive basis knternational two parts of three days each one part per semester on: It also covers the taxation of income derived by overseas residents from New Zealand activities and the application of reseearch Double Tax Conventions to various sources of income and transactions.