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The Resource Principles of international taxation

Principles of international taxation

Label
Principles of international taxation
Title
Principles of international taxation
Creator
Subject
Language
eng
Summary
This book provides an introduction to international taxation. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with central issues that arise in international tax. It covers the basics on double tax relief, gives an introduction to double tax treaties and their use. Covers the fundamental issues of transfer pricing. Looks at the types of tax planning undertaken by multinational groups of companies to minimise the tax burden. It looks at the measures being taken by governments to prevent tax avoidance and evasion through the use of tax havens. It furthers covers the OECD's initiative to curb base erosion and profit shifting, the problems and tax liabilities encountered when providing cross-border services. It also examines the international tax aspects of group financing, hybrid entities and hybrid financial instruments, and it covers recent case law on permanent establishments, entity characterisation, transfer pricing and limitation of benefits
http://bibfra.me/vocab/lite/collectionName
Principles of international taxation
http://library.link/vocab/creatorName
  • Miller, A
  • Oats, L
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • international taxation principles
  • international tax planning
  • double taxation relief
  • tax treaty
  • PE
  • working abroad
  • transfer pricing
  • tax planning
  • tax haven
  • anti-avoidance
  • CFC
  • group financing
  • hybrid entity
  • hybrid financial instrument
  • case law
  • corporate income tax
  • VAT
  • customs duty
  • developing countries
Label
Principles of international taxation
Instantiates
Publication
Edition
4th ed.
Extent
xxxiv, 732 p.
Isbn
9781780434537
Label
Principles of international taxation
Publication
Edition
4th ed.
Extent
xxxiv, 732 p.
Isbn
9781780434537

Library Locations

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