Tuesday, June 04, 2013

International Business Taxation - the textbook, now finally available online

The Tax Justice Network is pleased to announce that the seminal book International Business Taxation by Professor Sol Picciotto, is now available for free on the web, with kind permission from Cambridge University Press. First published in 1992, it contains a wealth of historical information and analysis about how the international tax system evolved.

International Business Taxation

A Study in the Internationalization 
of Business Regulation
Download the book for free, here

TJN is proud to republish, for the first time in electronic form, this book by Sol Picciotto, first published in 1992. This is by kind permission of Cambridge University Press, which now owns the rights.

The book provides a detailed history and analysis of the international tax system, focusing especially on its role in the rise of transnational corporations. It shows how wealthy families and big business developed the use of sophisticated tax avoidance techniques, and pioneered the creation of the system of tax havens, offshore finance, and secrecy.

It covers in detail many of the most fascinating issues, debates and conflicts in the development of international tax, including the policy of Britain and other colonial powers which allowed and encouraged their dependent territories to become havens, the ways in which business representatives opposed and hobbled attempts to improve tax coordination and stop avoidance and evasion, and the conflict in the 1980s over worldwide unitary taxation by US states.

This carefully researched book provides the hard facts and technical details that no tax campaigner should be without, and we are pleased that it can now be made available free.

“When this book was originally published it crystallised much of my thinking about tax havens”
John Christensen.

The book is also available as a permanent TJN web page.


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