It also contributed to shifting taxation from international trade to taxation of domestic transactions and restructuring personal and corporate income taxes to generate higher revenue.

Director General, International Taxation Department, State Administration of Taxation.

I was a member of an international commission, the Independent Commission for the Reform of International Corporate Taxation, examining ways to reform the current tax system.

Referring to corporate income made sense when company taxation was seen as a back stop within a system of progressive taxation of personal incomes.

International Corporate Governance Network.

Research study on taxation of international financial transactions.

The state s function should be to enact and enforce laws on corporate governance and taxation of managers compensation.

(If one worried about double taxation, one could allow a credit for corporate taxes on individual tax returns.)

Sarkozy is also planning to cut corporate taxation, which, at 35.4 , remains 20 higher than the European average.

Others emphasize the quality of corporate law. Still others look at policies, like trade openness or lightness of taxation.

The European Commission is considering a common model of corporate taxation for the European Union that cannot possibly work.

Another reason to scrap income and move to presumptive taxation of corporate activities stems from the EU s decentralized nature.

with Michael A. Walker 1982) Taxation An International Perspective (Ed.

The concept of quot international taxation quot deserved serious consideration.

and J.J. McConnell (2003), International Corporate Governance.

International law Civil and commercial law Fiscal law (finance and taxation).

Previous positions include Deputy Director, Division of International Fiscal Relations and Taxation for Non residents, Department of Taxation, Ministry of Finance.

Many developing countries lack a corporate income tax the huge profits of the telecom, cement, and other monopoly sectors escape taxation.

Now it is important to continue the efforts of the OECD and the G 20 in the area of corporate taxation.

Referring to corporate income made sense when company taxation was seen as a back stop within a system of progressive taxation of personal incomes. But most countries have now adopted dual income taxation that treat the fruits of capital more leniently than other personal income.

Director, Division of International Fiscal Affairs, Department of Taxation, Ministry of Finance.

However, a radical change in approach is required the notion of income as a basis for corporate taxation should be scrapped altogether.

Mr. André Baladi Co Founder, International Corporate Governance Network

Energy taxation Differential taxation Emissions trading system ru o

Smart Taxation

Note 6. Taxation

Double Taxation Agreement

Has published books and articles on international taxation, transfer pricing and the tax code.

Head of International Taxation, Division of Tax Legislation, Ministry of Economy, Finance and Industry.

Defenders of low rates for capital owners argue that it minimizes double taxation of corporate income first of the corporation and then of its shareholders.

Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

Indeed, given that most investment is financed by debt, and that interest payments are tax deductible, the level of corporate taxation has little effect on investment.

Taxation, Pension and Gratuity.

Mass valuation and taxation

III. TAXATION OF OFFICIALS

No taxation without representation ?

Deputy Director, Swiss Federal Tax Administration head, Division for International Fiscal Law and Double Taxation Matters.

Member of several international expert committees on taxation, foreign investment and industrial property legislation (1975 1993).

Economic instruments (e.g. pollution fees and charges, energy taxation, differential taxation, preferential tariffs etc.)

1.4 The CTC notes that a new piece of legislation is being drafted. The International Corporate Service Providers Act, 2003, with a view of regulating activities of international corporate service providers.

International Comparison of Corporate Governance Guidelines and Codes of Best Practices Investor Viewpoints

International Comparison of Corporate Governance Guidelines and Codes of Best Practices Developed Markets

Proposal by the International Insolvency Institute (III), Committee on Corporate and Professional Responsibilities

Why Taxation Must Go Global

Real property market and taxation