21
International Taxation and Accounting
Brazil∗
CHAPTER OBJECTIVES
Accounting is an important aspect in international business that tells us how far an international operation has been successful. Taxation with varying rates and systems among countries is another aspect that influences international business and its profitability. The present chapter discusses these issues. The objective is to:
- Delineate the basis of the international tax system and the types of taxes.
- Give an idea about tax havens.
- Present the shape of international tax strategy.
- Describe the modes of double taxation relief.
- Outline the Indian tax system and its influence ...
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