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The Resource Advanced introduction to international tax law

Advanced introduction to international tax law

Label
Advanced introduction to international tax law
Title
Advanced introduction to international tax law
Creator
Subject
Language
eng
Summary
This book provides an overview of the key issues of international tax law. Systems of taxation deviate between jurisdictions, and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature of source of income. The book explores the nuances in the varying taxation systems, defines and discusses the main types of jurisdiction to tax, delineates the source of income that is crucial for taxing non-residents and foreign tax credits, explains in depth both inbound and outbound taxation on both passive and active income, discusses transfer pricing, explains how the mentioned elements are influenced by tax treaties and looks at the future of the international tax regime. This second edition also includes new material on the OECD Base Erosion and Profit Shifting (BEPS) project, covers the EU's Anti-Tax Avoidance Package (ATAD) and analyses the US Tax Cuts and Jobs Act (TCJA)
http://library.link/vocab/creatorName
Avi-Yonah, R.S
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Elgar advanced introductions
http://library.link/vocab/subjectName
  • international tax law
  • source of income
  • passive income
  • active income
  • CFC
  • transfer pricing
  • tax treaty
  • non-discrimination
  • BEPS
  • ATAD
  • TCJA
Label
Advanced introduction to international tax law
Instantiates
Publication
Edition
2nd ed.
Extent
xi, 165 p.
Isbn
9781788978507
Label
Advanced introduction to international tax law
Publication
Edition
2nd ed.
Extent
xi, 165 p.
Isbn
9781788978507

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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