Doupnik, TS, & Perera, MHB (2012). International accounting. New

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This articles discusses accounting challenges faced by
international businesses and complex organizations in
the wake of different currencies and a number of
jurisdictions attached to international accounting. It
also gives remedies on how such challenges can be
tackled globally.
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This book talks about advanced tax law where in-depth
sights are provided to lawyers and economists who are
interested in expanding their knowledge on the laws of
international tax. It also highlights international tax
treaties, transfer pricing and the issues of EC tax laws.
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This article talks about limitation on benefits clauses in
double taxation convention relating to tax liability
criteria and tax treaties where a resident and territory
are the main subjects of determination whether one can
be subjected to state’s power to tax.
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Rasmussen in the book talks about double taxation in
the global platform and ways of eliminating double
taxation. In addition , it forms a basis of instruction on
double taxation internationally and points out the
deviation that exists between UN model Convention
and OECD model convention on double taxation.
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Walker talks about double taxation in US and points out
US tackling the question of double taxation.The book
further talks about how double taxation creates unequal
taxation of wealth among individuals and foreign
companies.
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Holmes introduces the principles of application of
international tax policies and treaties. In the subsequent
chapters, the book talks about double taxation, double
tax treaties, legal frameworks of tax treaties and
structures of double tax treaties
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This article highlights individuals’ income under
double taxation treaties and conventions where the case
is the Brazilian Individual income tax and
interpretation of international tax laws.
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