IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions
International Fiscal Association
953 kr
AvInternational Fiscal Association
2 732 kr
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Environmental Taxes and Charges describes and analyzes the experiences that have accrued with such eco-taxes as are already in existence or whose introduction is being planned in various countries.
Besides a description of the different taxes and charges in use, and their technical design, the book also covers the motives underlying the taxes and charges, and important aspects of their consequences for the environment, revenue and internal competition.