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Principles of International Taxation

By: Lynne Oats, Emer Mulligan
Media of Principles of International Taxation
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Published: 12-09-2019
Format: Paperback
Edition: 7th
Extent: 904
ISBN: 9781526510396
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : €135.00
 

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Loren Epson

About Principles of International Taxation

Principles of International Taxation, Seventh Edition provides a clear introduction to international taxation and offers more in-depth material on many important areas of the subject. The book presents its material in a global context, explaining the variety of approaches used around the world to deal with the central issues that arise in international tax.

Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas included in this seventh 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:
oUpdate on implementation of BEPS recommendations including artificial avoidance or permanent establishment status and prevention of treaty abuse
oImplementation of transfer pricing documentation and country-by-country reporting
oMultilateral instrument implementation
oChanges 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
Recent case law

This highly accessible text deals with the policy, 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.

Principles of International Taxation is an essential title for lawyers and accountants practising in this area, candidates studying for professional qualifications including the Advanced Diploma in International Taxation and for both undergraduate and postgraduate students.

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

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