Reviewed Book: The International Taxation System (Editors: Andrew Lymer, John Hasseldine)
AshEse Journal of Economics
Vol. 6(2), pp. 303-304, September, 2020
ISSN: 2396-8966
© 2020 AshEse Visionary Limited
Book Review
Reviewed Book: The International Taxation System (Editors: Andrew Lymer, John Hasseldine)
Agumas Alamirew Mebratu
Department of Accounting and Finance, College of Business and Economics, Bahir Dar University, Ethiopia.
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Received September, 2020; Accepted September, 202
The international taxation system was organized in 15 chapters from tax writers and contributors from all over the world donations. It is mainly aimed at collecting lectures from postdoctoral students who already have a clear knowledge of the universal taxing concepts and integrates them to tackle the problems faced by international transactions. The book's value lies in the unique mix of writers and perspectives aimed at rectifying the heavy emphasis of other publications. The book seeks to bring a more balanced international approach by drawing on contributions of a variety of regimes.
The editors recognize that the concept of international tax is fundamentally a misnomer as congruence between domestic taxation and the tax of cross-border transactions. The need for such a collection of information is, however, justified by the role of domestic taxation as a key determinant in affecting international trade planning, cross-border investment and persons working abroad. I see the issue of international taxation as a product of jurisdictional and territorial problems while domestic systems try to combat commodities and capital inflows and outflows.