国際課税革命
The International Tax Revolution
Cambridge Tax Law Series
Avi-Yonah, Reuven S.
Kim, Christine
- 出版社：Cambridge University Press
- 出版年月：2025年 07月
- ISBN：9781009331845
- 装丁：HRD
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装丁について
- 言語：ENG
- 巻数・ページ数：280 p.
- DDC分類：343.067
- 内容紹介：
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Examines the transformation of international taxation over the past decade, including the global corporate minimum tax and revenue reallocation rules. It explores the old International Tax Regime (ITR)'s challenges by globalization, tax competition, and digitalization and explains how the world is addressing them with the new ITR.