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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 introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries. This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the OECD base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive, and continuing issues concerning the digital economy. The book strikes 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 the following: - role of the tax adviser in planning international transactions; - taxation of residents on foreign income and of nonresidents 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
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
  • OECD Model
  • international tax law
  • tax adviser
  • tax system
  • developing countries
  • residence
  • source of income
  • worldwide income
  • tax policy
  • double taxation relief
  • transfer pricing
  • anti-avoidance
  • tax treaty
  • BEPS
  • digital economy
  • hybrid entity
  • technical services
  • service fee
  • tax haven
  • treaty shopping
  • UN Model
Label
International tax primer
Instantiates
Publication
Edition
4th ed.
Extent
xii, 245 p.
Isbn
9789403502748
Isbn Type
(web-PDF)
Label
International tax primer
Publication
Edition
4th ed.
Extent
xii, 245 p.
Isbn
9789403502748
Isbn Type
(web-PDF)

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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