BRICS and the emergence of international tax coordination
By: editors: Yariv Brauner, Pasquale Pistone
Publisher: IBFD
Published: 2015
Place of publication: Amsterdam
Language: eng
Number of pages: 523
ISBN-13: 9789087223045; 9789087223052
Subjects: Double taxation; International business enterprises; Law and legislation
Table of contents: title: Introduction  /  Pasquale Pistone and Yariv Brauner; title: BRICS : Theoretical Framework and the  Potential of Cooperation /  Tsilly Dagan; title: A Perspective of Supra-Nationality in Tax Law / Reuven S. Avi-Yonah; title: Brazil / Luís Eduardo Schoueri; title: Russia / Danil V. Vinnitskiy; title: India / D.P. Sengupta; title: China Tax Treaty and Policy : Development and  Updates / Tianlong Hu and Na Li; title: South Africa  / Johann Hatting; title: Turkey  / Billur Yalti; title: Nigeria / Belema R. Obuoforibo; title: The International Tax Policy of the Least  Developed Countries : The Case of the Partner States of the East African Community, Burundi,  Kenya, Rwanda, Tanzania and Uganda / Thomas Dubut; title: The BRICS : An Overall Perspective / Jeffrey Owens; title: Current Trends in Balancing Residence and  Source Taxation / Richard Vann; title: Impact of the Position of the BRICS on the UN Model Convention / F. Alfredo García Prats; title: The BRICS Countries in the Context of the Work  on the UN Model / Jan J.P. de Goede; title: International Tax Policy : The Counter-Story  Presented by the BRICS  / Kim Brooks; title: Institutional Aspects / Diane M. Ring; title: The BRICS and the Future of International  Taxation /  Yariv Brauner and Pasquale Pistone.