Buch, Englisch, 160 Seiten, GB, Format (B × H): 156 mm x 234 mm, Gewicht: 399 g
Buch, Englisch, 160 Seiten, GB, Format (B × H): 156 mm x 234 mm, Gewicht: 399 g
ISBN: 978-90-411-9845-7
Verlag: Wolters Kluwer
Outer space is in constant use. Most obviously, billions of `packets' of information travel through it every day, for the infinitely various purposes of countless people and organisations. Space platforms increasingly provide important research data for businesses, institutions, and governments. Taxation issues are inevitable. In fact, tax planners have for several years been engaged in designing tax incentives to enhance the development of space commerce. A significant focus of this extraordinary book is an in-depth evaluation of the current U.S. discussion of tax rules designed to stimulate space commerce. For the first time such a debate is placed squarely in its complete context of historic developments and constraints, prevailing tax law (in this case the U.S. internal revenue code), and the body of international and national space law that began with the 1967 Space Treaty. Valuable comparative analysis is provided by examination of corresponding schemes evolving in Canada, Japan, Australia, and France. Specific events, developments, issues, and probabilities dealt with include: the economic significance of the Challenger launch in 1986; the value of F.J. Turner's classic "frontier" thesis for understanding the "new frontier" of space; the Commercial Space Launch Act of 1984 (U.S.); the role of the U.S. internal revenue code's foreign tax credit; the 1979 Moon Treaty; remote-sensing and nuclear power; the 1998 Inter-Governmental Space Station Agreement; case law, especially Smith v. United States; multinational vs. unilateral taxation schemes; benefits of space commerce for society as a whole; and competitiveness and economic efficiency.
Zielgruppe
Research
