New Range & Orthodox Concerns in International Taxation

New Range & Orthodox Concerns in International Taxation covers emerging issues in the various branches of international taxation, advancing International Tax Research and Analysis Foundation’s (ITRAF’s) tradition of bringing together a new range as well as orthodox concerns and presenting them to the expert. The new range of issues includes the profound ramifications of a steady and speeding emergence of robots, the emerging new international rules for taxing carbon emissions to buttress a green transition, the conversion of the extortion of resources to a new tax collected at checkpoints in Afghanistan, and the dilemma of providing too little or too much tax incentives to attract international professional experts in Sweden. Traditional concerns such as tax avoidance, transparency, and ethics in tax planning are explored, along with issues related to Base Erosion and Profit Shifting (BEPS). The volume contains a comprehensive foreword and the history of national tax systems in a globalised world. Overall, the collection provides a contemporary overview of international tax issues, making it a valuable resource for specialists in the field.