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
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| 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 |