Principles of International Taxation

By: Lynne Oats, Angharad Miller and Emer Mulligan
ISBN: 9781526501691

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£110.00
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About Principles of International Taxation

Principles of International Taxation, Sixth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax.... Read more

About Principles of International Taxation

Principles of International Taxation, Sixth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax.

Principles of International Taxation deals with the legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader’s understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use.

This is an essential title for lawyers and accountants practising in the area of international tax, candidates studying for Paper 1 of the Advanced Diploma in International Tax and for both postgraduate and undergraduate university students.

“An excellent book, pitched at just the right level”
Richard Teather
Senior Lecturer in Tax Law
Bournemouth University

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 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

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