International taxation 2 results

Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states.

This book focuses on the relationship between the two instruments for transnational co-operation in the field of evidence gathering, namely mutual assistance in administrative matters and mutual assistance in criminal matters. This volume not only contains an analysis of the relevant rules on transnational law enforcement co-operation, but also the results of a comparative study into the nature and organisation of national law enforcement in three States. Special attention is paid to banking secrecy.