This is Part 3 of our series "Designing the Perfect International Taxation System". In this episode Harriet and Grahame discuss "Global Tax, Capital Importers & Capital Exporters" with Dr. Thornton Matheson who is (amongst many other things) a Technical Assistance Advisor with the International Monetary Fund
Thornton, Harriet and Grahame talk about the economic basis of the international taxation system, how it serves those jurisdictions which import and those which export capital, the radical changes in the post war economy and the pressures that have driven change in the international taxation system.
Look out for further episodes in this ongoing series. If you are new to the series feel free to go back to the introductory episode.