International Taxation Lecture Notes in ppt

1. International Taxation
By: Alemu Taye (Asst. Prof.)
Debre Markos University
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2.  International Taxation and international business
◦ Tax competition
◦ Exchange of information
◦ Tax shelter/ farming
◦ Transfer pricing
◦ Other avoidance means
◦ Double taxation
 Tax treaties (independent, part of investment and business
agreements)
 WTO (not only for direct taxes but also indirect taxes)
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