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The Resource International tax primer

International tax primer

Label
International tax primer
Title
International tax primer
Creator
Subject
Language
eng
Summary
This book provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This book aims to strike a balance between the specific, and the general, by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes: role of the tax adviser in planning international transactions; taxation of residents on foreign income and of non-residents on domestic income; mechanisms used to mitigate the risks to taxpayers of international double taxation; transfer pricing rules to prevent the avoidance of tax by multinational corporations; anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and challenges posed by taxation of income derived from the digital economy. New material in the third edition includes analysis of the OECD's initiative against base erosion and profit shifting (BEPS), tax aspects of hybrid entities and financial instruments, and taxation of fees for technical services as proposed under the UN Model Treaty
http://bibfra.me/vocab/lite/collectionName
International tax primer
http://library.link/vocab/creatorName
Arnold, B.J
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/meetingName
McIntyre, M.J
http://library.link/vocab/subjectName
  • international tax law
  • developing countries
  • residence
  • tax policy
  • double taxation relief
  • transfer pricing
  • anti-avoidance
  • tax treaty
  • BEPS
  • digital economy
  • hybrid entity
  • technical services
  • service fee
  • tax haven
  • treaty shopping
Label
International tax primer
Instantiates
Publication
Edition
3rd ed.
Extent
xii, 230 p.
Isbn
9789041159755
Label
International tax primer
Publication
Edition
3rd ed.
Extent
xii, 230 p.
Isbn
9789041159755

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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