This chapter explains the commonalities and differences of the different frameworks and explains how these tax frameworks can be seen to be converging. The practical basis for the frameworks is explained in a comparative way so that the reader can see the overall direction of travel and thus understand and prepare for the likely future events in this space.

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Convergence

  • Ross K. McGill,
  • Kirsty V. Pitkin

摘要

This chapter explains the commonalities and differences of the different frameworks and explains how these tax frameworks can be seen to be converging. The practical basis for the frameworks is explained in a comparative way so that the reader can see the overall direction of travel and thus understand and prepare for the likely future events in this space.