Abstract
The current systems of international, cross border, taxation are complex. This complexity is partly due to the incremental development of the systems now in place to deal with cross border trade activity. This chapter reviews first the key developments of international business and the development of the multinational enterprise and then discusses some of the developments related to the systems for international taxation that arose to address this cross border trading growth. Knowledge of tax history is an important foundation for understanding current tax practice and examining the possibilities for future tax reform. This chapter seeks to provide at least the core elements of this foundation for the reader.
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© 2002 Springer Science+Business Media New York
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Hewitt, P., Lymer, A., Oats, L. (2002). History of International Business Taxation. In: Lymer, A., Hasseldine, J. (eds) The International Taxation System. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-1071-0_3
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DOI: https://doi.org/10.1007/978-1-4615-1071-0_3
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