This chapter examines trends that are likely to influence the shape of the future international tax system. The basic strategic management technique of STEP analysis is used to examine relevant changes to Social, Technological, Economic and Political factors affecting taxation. Important future influences include the increasing complexity of socio-economic systems and that trade will become increasingly global and more competitive. Fundamental technological developments, including the development of the internet and the world wide web, have some important implications for tax systems including the continued use of traditional tax concepts such as ‘source’, ‘destination’ and ‘residence’.
CITATION STYLE
James, S. (2002). The Future International Tax Environment. In The International Taxation System (pp. 105–119). Springer US. https://doi.org/10.1007/978-1-4615-1071-0_6
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