Principles of International Taxation

  • Textbook
Principles of International Taxation cover

Principles of International Taxation

  • Textbook
In stock
This title is available for inspection copy requests


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, primarily from the viewpoint of a multinational group of companies. 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 digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level.

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:

- changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B;
- further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including:
-- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse;
-- the implementation of transfer pricing documentation and country-by-country reporting;
-- multilateral instrument implementation;
- the impact of Covid-19 on international taxation;
- 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 (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century.
- Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention.
- Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.

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 Introduction to Tax Havens
Chapter 12 Foreign Expansion: Structure and Location
Chapter 13 Finance and Treasury Management
Chapter 14 Transfer Pricing Practice
Chapter 15 Transfer Pricing Administration
Chapter 16 Tax Avoidance, BEPS and beyond
Chapter 17 Anti-avoidance rules: Structure
Chapter 18 Anti-avoidance rules: Finance
Chapter 19 Improper Use of Treaties
Chapter 20 European Corporation Tax Issues
Chapter 21 Indirect Taxes
Chapter 22 Tackling Tax Evasion
Chapter 23 Tax and Development
Appendix Articles of the OECD Model Tax Convention on Income and Capital

Product details

Published 30 Sep 2021
Format Ebook (PDF)
Edition 8th
Extent 712
ISBN 9781526519573
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

About the contributors


Lynne Oats

Lynne Oats is the Professor of Taxation and Accoun…