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Book Chapter

History of International Business Taxation

  • Hewitt P
  • Lymer A
  • Oats L
Springer US, (2002), 43-60
DOI: 10.1007/978-1-4615-1071-0_3
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Abstract

The current systems of international, cross border, taxation are complex. This complexity is partly due to the incremental development of the systems now in place to deal with cross border trade activity. This chapter reviews first the key developments of...

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Hewitt, P., Lymer, A., & Oats, L. (2002). History of International Business Taxation. In The International Taxation System (pp. 43–60). Springer US. https://doi.org/10.1007/978-1-4615-1071-0_3

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