Principles of International Taxation

By: Lynne Oats, Angharad Miller and Emer Mulligan
ISBN: 9781526510396

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About Principles of International Taxation

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues. It uses examples and diagrams throughout to aid the reader’s understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and e-format, this content is a core requirement for student reading... Read more

About Principles of International Taxation

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues. It uses examples and diagrams throughout to aid the reader’s understanding and offers more in-depth material on many important areas of the subject.

Traditionally published every 2 years in both print and e-format, this content is a core requirement for student reading lists.
Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are:
· US Tax reform package: Tax Cuts and Jobs Act which came into effect on 1 January 2018. This reform is a sweeping overhaul that makes the US more competitive and creates a new and dynamic tax environment requiring businesses to rethink their structures in light of these reforms alongside BEPS measures.
· Further progress on the OECD Base Erosion and Profit Shifting implementation, including:
· Update on implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse
· Implementation of transfer pricing documentation and country-by-country reporting
· Multilateral instrument implementation.
· Changes to the OECD Model treaty introduced in 2017.
· Further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases.

Table of Contents

Chapter 1: Introduction to taxation

Chapter 2: Introduction to international taxation

Chapter 3: The right to tax individuals

Chapter 4: The right to tax companies

Chapter 5: The double tax problem

Chapter 6: Double tax relief in practice

Chapter 7: Double tax treaties

Chapter 8: Internationally mobile employees

Chapter 9: Permanent establishments

Chapter 10: The taxation of cross-border services

Chapter 11: Structuring a foreign expansion

Chapter 12: Finance, treasury management and tax arbitrage

Chapter 13: Transfer pricing practice

Chapter 14: Transfer pricing administration

Chapter 15: Improper use of tax treaties

Chapter 16: Introduction to tax havens

Chapter 17: Controlled foreign companies

Chapter 18: Tax evasion

Chapter 19: Tax planning strategies of multinational groups

Chapter 20: European corporation tax issues

Chapter 21: VAT, Customs and Excise duties

Chapter 22: Tax and development

Appendix: Articles of the OECD Model Tax Convention on Income and Capital

Publishing Details

Publication Date: 12 September 2019
ISBN: 9781526510396
Binding: Paperback
Edition: 7
BPro Tax

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