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International Taxation and Capitalism: A Heterodox Economics Perspective (Routledge Frontiers of Political Economy)
by Andrés BlancoThe book introduces a novel approach to international taxation through the lens of heterodox economic and social theories, in particular Marxism.The book argues that the radical reorganization of the international tax system that has been underway for the last few decades – initiated by the OECD, and furthered by the G20 and the European Union – is a response to changes in the global structure of capitalism, especially in terms of “center-periphery”. Through both normative analysis and empirical evidence, the book shows that the global tax system emerging from these changes consolidates the regulatory and tax revenue control of the central states. It also demonstrates that this consolidation and centralisation is designed to enable the dominance of multinational corporations in the global economy. This path of international taxation is explained in the book through certain general concepts of Marxian economic theory, such as the accumulation of capital and the tendency of the rate of profit to fall, along with other specific developments, such as the unequal participation of the different regions of the world in the capitalist system and a general theory of money that incorporates elements proposed by some sectors of post-Keynesianism.This book is invaluable reading for anyone interested in global capitalism, the financial system, heterodox economics, and Marxist theory.
International Taxation and the Extractive Industries: Resources without Borders (Routledge Studies in Development Economics)
by Philip Daniel Michael Keen Artur Świstak Victor ThuronyiThe taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. <P><P>International Taxation and the Extractive Industries addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters. The volume reviews international tax rules, covering both developments in the G20-OECD project on ’Base Erosion and Profit Shifting’ and more radical proposals, identifying core challenges in the extractives sector. <P><P>This book should become a core resource for both scholars and practitioners. It will also appeal to those interested in international tax issues more widely and those who study environmental economics, macroeconomics and development economics.
International Taxation Law in Sports Events: An Income Tax Analysis
by Alara Efsun YazıcıoğluThis book is the first academic contribution that deals with international taxation of income sources from sports events.Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as ‘eSports’ and ‘bidding procedure’, the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law.With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.
International Taxation of Permanent Establishments
by Michael KobetskyThe effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.
International Taxation of Trust Income: Principles, Planning and Design (Cambridge Tax Law Series)
by Mark BrabazonIn International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.
International Technology Flows And The Technology Gap: The Experience Of Eastern European Socialist Countries In International Perspective
by Jan MonkiewiczThis book assesses under what conditions and to what extent international technology transfer may contribute to technology gap closure in overall industrial activity. It is of particular interest for all developing countries as well as for the socialist countries of Eastern Europe.
The International Tin Cartel (Routledge Explorations In Economic History Ser.)
by John HillmanFor most of the twentieth century, tin was the site of new forms of international regulation which became a model for other commodities. The onset of the depression of the 1930s saw a collapse in commodity prices, and governments of tin producing countries decided to form a cartel to return the industry to comparative prosperity. This is a detailed study of how the tin industry found itself in difficulty and how the cartel developed its policies of control over production and stocks, together with its enduring legacy after World War II. This study of a cartel brings together two levels of analysis that are normally kept separate; international cooperation, and national organization, and demonstrates how each affected the other. It is based on a comprehensive review of a wide range of archival sources which are sufficiently rich and frank that they provide an insider’s sense of how a cartel actually worked.
International Tourism
by Yvette Reisinger Frederic DimancheIn recent years there has been a considerable interest in the cultural aspects of tourism such as the impacts of culture on tourism planning, development, management, and marketing. However, the focus has been on material forms of culture such as arts, music, or crafts. The impacts of national culture on tourist behavior and travel decision-making have not been paid much attention. Only in the last two years have cross-cultural issues begun to generate significant interest among academics.An examination of cultural characteristics and differences is extremely important to the tourism industry because today’s tourism environment is becoming increasingly international. Information on the nature of the cultural differences between international tourists and locals is not readily available in tourism literature. The concept of culture is very complex and includes such abstract concepts as satisfaction, attitude and loyalty. International Tourism brings these concepts to the undergraduate student in tourism, as well as students in the related fields of marketing, management, international business, and cross-cultural communication. Designed as a textbook, it isorganized and presented in an integrated and relevant way for the benefit of a worldwide audience.
International Tourism Development and the Gulf Cooperation Council States: Challenges and Opportunities (Contemporary Geographies of Leisure, Tourism and Mobility)
by Marcus L. Stephenson Ala Al-HamarnehThis book examines the challenges facing the development of tourism in the six member states of the Gulf Cooperation Council (GCC): Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates (UAE). This region, which largely comprises the Arabian Peninsula, possesses some of the fastest growing economies in the world and is remarkably unique. It shares similar associations and affinities: tribal histories, royal kinship, political associations, Bedu cultural roots, Islamic heritage, rapid urbanization, oil wealth, rentier dynamics, state capitalist structures, migrant labour, economic diversification policies and institutional restructuring. Therefore, this volume takes the study of tourism away from its normative unit of analysis, where tourism in the region is being examined within the context of the Middle East and the wider Islamic and Arab world, towards an enquiry focusing on a specific geo-political territory and socially defined region. Although international tourism development in the region embodies a range of challenges, complexities and conflicts, which are deeply contextualized in this volume, the approach overall does not endorse the normative ‘Gulf bashing’ position that has predominated within the critical enquiries in the region. It presents a forward-looking and realistic assessment of international tourism development, examining development potentialities and constructive ways forward for GCC states and the region as a whole. This edited volume provides a real attempt to examine critically ways in which tourism and its development intersect with the socio-cultural, economic, political, environmental and industrial change that is taking place in the region. By doing so, the book provides a theoretically engaged analysis of the social transformations and discourses that shape our contemporary understanding of tourism development within the GCC region. Moreover, it deciphers tourism development’s role within the context of the GCC states undergoing rapid transformation, urbanization, ultra-modernization, internationalization and globalization. In addition to state-specific illustrations and destination case studies, the work provides insights into relatable themes associated with international tourism development in the region, such as tourism’s relationship with religion, heritage and identity, the environment and sustainability, mobility and cross-border movements, the transport industry, image production and destination branding, mega-development and political stability and instability. The book combines theory with diverse case study illustrations, drawing on disciplinary knowledge from such fields as sociology, political economy and social geography. This timely and original contribution is essential reading for students, researchers and academics in the field of tourism studies and related subject areas, along with those who have regional interests in Middle East studies, including Gulf and Arabian Peninsula studies.
International Trade
by Menzie D. Chinn Douglas A. IrwinUnderstanding the globalized world economy is more important than ever before. This book provides a clear, concise, and up-to-date look at the economic foundations of international trade. The authors explain the principal concepts in an engaging and accessible manner open to students from any discipline, incorporating contemporary trade data through full-colour diagrams and graphs. Throughout, economic models are discussed in the context of recent and current international trade issues, to ensure students gain a concrete understanding and see how the field impacts the real world. Written for upper undergraduate courses, the book includes feature boxes that marry theory and economics in practice to show models applied, a featured real-world application for every chapter, and over 100 end-of-chapter questions help students fully engage with and consolidate their learning. Online resources for instructors include a solutions manual, lecture slides and the book figures as JPEGs.
International Trade
by Robert C. Feenstra Alan M. TaylorDeveloped in the classroom by two of the most prominent researchers in the field, Feenstra and Taylor’s International Economics uses engaging applications to provide a modern view of the global economy for a modern audience. Most international economics textbooks emphasize theory and the economies of advanced countries. Feenstra and Taylor combine theoretical coverage with empirical evidence throughout, while reflecting the realities of the global economy by covering emerging markets and developing countries (India, China, Southeast Asia). The new edition has been thoroughly updated to include new data and Applications, as well as many new Headlines to reflect the rapid changes in international economics during the last three years. The 4th Edition includes the latest on opening relations with Cuba, immigration and Europe’s refugee crisis, the effect of NAFTA on wages and employment, job polarization, quicksourcing, China’s problems, and the debate in Britain about leaving the European Union.
International Trade: New Patterns of Trade, Production and Investment
by Nigel GrimwadeThis new edition has been rewritten to provide an up-to-date, clear and comprehensive account of the most important developments currently taking place in the world economy. The text introduces the major economic theories and models with an emphasis on changes within the world trading system and how governments respond. New features include:* an expansion of chapter three to include formal models of intra-industry trade under imperfect competition * two separate chapters on Japan and newly industrialising countries, updating and incorporating new material* new sections on Strategic Trade Policy and on the Political Economy of Protectionism * a new chapter on the institutional aspects of world trade in discussing the deliberations of the World Trade Organisation
International Trade: An Application of Economic Theory (Routledge Revivals)
by J. A. HobsonFirst published in 1904, this important economic work explores some of the leading principles underlining the development of international trade. Hobson offered a departure from the conventional treatment of international trade in economic theory, simplifying concepts of free trade, exchange and tariffs and considering the practical application of theory in a manner accessible to the reader.
International Trade: The Basics (The Basics)
by David L. Rigby Jessie PoonTrade impacts on the lives of all global citizens, influencing the range of commodities available for consumption and where those commodities are produced. Driven increasingly by market exchange, trade shapes the nature of work and how the costs and benefits of that work are distributed around the world. Economic growth and development are closely associated with the flows of goods and services between countries. International Trade: The Basics offers an accessible and engaging introduction to contemporary debates on international trade, inviting readers to explore the connections between national political economies within a globally integrated world. Topics covered include: Why nations trade Globalization and transnational production networks Transnational governance The emergence of Asia as a major trade region Ethical trade and environmental sustainability Trade in solar energy, services and ideas. Featuring case studies and social media links that help to illustrate key concepts, this book is an essential read for anyone seeking to understand how trade varies between regions, affects relationships between countries and influences a country’s social, political and economic life.
International Trade: Theory and Policy
by Steve SuranovicInternational Trade: Theory and Policy is built on Steve Suranovic's belief that to understand the international economy, students need to learn how economic models are applied to real world problems. It is true what they say, that "economists do it with models." That's because economic models provide insights about the world that are simply not obtainable solely by discussion of the issues. International Trade: Theory and Policy presents a variety of international trade models including the Ricardian model, the Heckscher-Ohlin model, and the monopolistic competition model. It includes trade policy analysis in both perfectly competitive and imperfectly competitive markets. The text also addresses current issues such as free trade area formation and administered protection policies. The models are developed, not by employing advanced mathematics, but rather by walking students through a detailed description of how a model's assumptions influence its conclusions. But more importantly, each model and theory is connected to real world policy issues. The main purpose of the text is to provide a thorough grounding in the arguments concerning the age-old debate about free trade versus protectionism.
International Trade Agreements Before Domestic Courts
by Maria Angela Jardim de Santa Cruz OliveiraThis book addresses the role of domestic courts in the enforcement of international trade agreements by examining the experiences of Brazilian and the European Union courts. This comparative study analyzes the differences, similarities and consequences of Brazilian and European courts' decisions in relation to the WTO agreements, which have "direct effect" in Latin American emerging economies, but not in the European Union or other developed countries. It observes that domestic courts' enforcement of international trade agreements has had several unintended and counterproductive consequences, which were foreseeable in light of international scholarly debate on the direct effect of WTO agreements. It draws lessons from these jurisdictions' experiences and argues that the traditional academic literature that fosters domestic courts' enforcement of international law should be reconsidered in Latin America in relation to international trade agreements. This book defends the view that, as a result of their function and objectives together with the principles of popular sovereignty and democratic self-government, international trade agreements should not be considered to be self-executing or to have direct effect. This empirical work will be valuable to anyone interested in the effects of international trade rules at the domestic level and the role of domestic judges in international law.
International Trade and Business Law Review: Volume X
by Roger Jones Gabriël A. MoensThe International Trade and Business Law Review publishes leading articles, comments and case notes, as well as book reviews dealing with international trade and business law, arbitration law, foreign law and comparative law. It provides the legal and business communities with information, knowledge and understanding of recent developments in international trade, business and international commercial arbitration. The Review contributes in a scholarly way to the discussion of these developments while being informative and having practical relevance to business people and lawyers. The Review also devotes a section to the Willem C. Vis International Commercial Arbitration Moot and publishes the memoranda prepared by teams coached by Professor Gabriël A. Moens. The Review is edited at the Murdoch University School of Law in Perth, Australia. The Editors-in-Chief are Mr Roger Jones, Partner, Latham & Watkins LLP, Chicago and Gabriël A. Moens, Dean and Professor of Law, Murdoch Law School. It is an internationally-refereed journal. The Review is supervised by an international board of editors that consists of leading international trade law practitioners and academics from the European Union, the United States, Asia and Australia. The Student Editors for Volume XII are Sybil Almeida, Gianni Bei, Luke Rotondella, and Nicholas Summers from the Murdoch Law School.
International Trade and Business Law Review: Volume X
by Roger Jones Gabriël A. MoensCompiled by leading international trade law practitioners and academics from across the globe, this volume provides legal and business communities with information, knowledge and an understanding of recent developments in international trade, business and international commercial arbitration. Scholarly in style, this volume contributes to the discussions surrounding the developments whilst being informative and of practical use to the business community and lawyers. Covering the areas of international trade and business law, arbitration law, foreign law and comparative law, with one section devoted to the Willem C. Vis International Commercial Arbitration Moot, it contains: leading articles comments case notes book reviews. International Trade and Business Law Review is an invaluable resource for post-graduate students and business and legal professionals, primarily studying and working in the UK, USA and Australia.
International Trade and Business Law Review: Volume X
by Roger Jones Gabriël A. MoensThe International Trade and Business Law Review publishes leading articles, comments and case notes, as well as book reviews dealing with international trade and business law, arbitration law, foreign law and comparative law. It provides the legal and business communities with information, knowledge and understanding of recent developments in international trade, business and international commercial arbitration. The Review contributes in a scholarly way to the discussion of these developments while being informative and having practical relevance to business people and lawyers. It also devotes a section to the Willem C. Vis International Commercial Arbitration Moot and publishes the memoranda prepared by teams coached by Professor Gabriël A. Moens. The Review is edited at the Murdoch University School of Law in Perth, Australia. The Editors-in-Chief are Mr Roger Jones, Partner, Latham & Watkins LLP, Chicago and Gabriël A. Moens, Dean and Professor of Law, Murdoch Law School. It is an internationally-refereed journal. The Review is supervised by an international board of editors that consists of leading international trade law practitioners and academics from the European Union, the United States, Asia and Australia. The Student Editors for Volume XI are Adam Totaro and Peter Clay from the Murdoch Law School.
International Trade and Carriage of Goods (Maritime and Transport Law Library)
by Baris Soyer Andrew TettenbornThis book consists of edited versions of the papers delivered at the Institute of International Shipping and Trade Law’s 11th International Colloquium, held at Swansea Law School in September 2015. Featuring a team of contributors at the top of their profession, both in practice and academia, these papers have been carefully co-ordinated so as to ensure to give the reader a first class insight into the issues surrounding international sale and carriage contracts. <P><P>The book is set out in three parts: <P><P>Part I offers a detailed and critical analysis on emerging issues and unresolved questions in international sales and the carriage contracts affected to facilitate such sales. <P><P>Part II critically and thoroughly analyses the legal issues that often arise in the context of security over goods, letters of credit and similar documents. <P><P>Part III is dedicated to a critical and up-to-date discussion on matters concerning cargo insurance in this context. <P><P>With its breadth of coverage and high-quality analysis, this book is vital reading for both professional and academic readers with an interest in international trade and carriage of goods.
International Trade and Climate Change: Economic, Legal, and Institutional Perspectives
by World BankClimate change remains a global challenge requiring international collaborative action. Another area where countries have successfully committed to a long-term multilateral resolution is the liberalization of international trade. Integration into the world economy has proven a powerful means for countries to promote economic growth, development, and poverty reduction. The broad objectives of the betterment of current and future human welfare are shared by both global trade and climate regimes. Yet both climate and trade agendas have evolved largely independently through the years, despite their mutually supporting objectives. Since global emission goals and global trade objectives are shared policy objectives of most countries, and nearly all of the World Bank's clients, it makes sense to consider the two sets of objectives together. This book is one of the first comprehensive attempts to look at the synergies between climate change and trade objectives from economic, legal, and institutional perspectives. It addresses an important policy question - how changes in trade policies and international cooperation on trade policies can help address global environmental spillovers, especially GHG emissions, and what the (potential) effects of (national) environmental policies that are aimed at global environmental problems might be for trade and investment. It explores opportunities for aligning development and energy policies in such a way that they could stimulate production, trade, and investment in cleaner technology options.
International Trade and Developing Countries: Bargaining Coalitions in GATT and WTO (RIPE Series in Global Political Economy)
by Amrita NarlikarA keen analysis of how and why countries bargain together in groups in world affairs, and why such coalitions are crucial to individual developing nations. It also reveals the effects these negotiating blocs are having on world affairs. Successful coalition building has proven to be a difficult and expensive process. Allies are often not obvious and need to be carefully identified. Large numbers do not necessarily entail a proportionate increase in influence. And the weak have the choice of teaming up against or jumping on the bandwagon with the strong. Even after it has been organised, collective action entails costs of many kinds. This book investigates the relevance and workability of coalitions as instruments of bargaining power for the weak. More specifically, this analyzes the coalition strategies of developing countries at the inter-state level, particularly in the context of international trade. Given the nature of this enquiry, this new study uses theoretical and empirical methods to complement each other. The theoretical approach draws from a plethora of writings: formal theories of clubs and coalitions, theories of domestic political economy and theories of international relations. The empirical analysis of comparable coalitions becomes necessary to assist in this theorising, so the greater part of the book focuses mainly (though not exclusively) on coalitions involving developing countries on the issue-area of trade in services. Through the case-studies of the Uruguay Round and an analytical overview of more recent coalitions, this text fills an important gap in the literature of international political economy and international relations where most GATT/WTO-based coalitions have eluded record. This book will be of great interest to all students of international relations, politics and globalization.
International Trade and Economic Growth
by Van den Hendrik Joshua J LewerUnlike any other text on international trade, this groundbreaking book focuses on the dynamic long-run relationship between trade and economic growth rather than the static short-run relationship between trade and economic efficiency. The authors begin with well-known theory on international trade, and then take the student into more recent and less well-known work, all with a careful balance between empirical and theoretical perspectives. A valuable teaching tool for courses in international economics, economic growth, and economic development at both the undergraduate and graduate levels, the book uses some very modest algebra, calculus, and statistics. However, most analytical discussions are built around diagrams in order to make the text accessible to students with a variety of social science backgrounds. An Instructor's Manual is available to professors who adopt the text.
International Trade and Economic Growth: Studies in Pure Theory (Collected Works of Harry G. Johnson)
by Harry G. JohnsonThe studies collected in this volume embody the results of research conducted in the mid 1950s into various theoretical problems in international economics. They fall into three groups – comparative cost theory, trade and growth and balance of payments theory. This volume consolidates the work of previous theorists and applies mathematically-based logical analysis to theoretical problems of economic policy.
International Trade and Food Security: The Future of Indian Agriculture
by Floor Brouwer P. K. JoshiThis book explores structural changes in India's agrifood systems during the next ten to twenty years. The dynamics in the agrifood sector is explored in the context of the overall economy, taking into account agricultural and trade policies and their impacts on national and global markets. The contributors draw on qualitative and quantitative approaches, using both a national model - to focus on urban-rural relations and income distribution - and an international model to focus on patterns of economic growth and international trade.