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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. It presents its material in a global context, explaining the variety of approaches used around the world to deal with the issues that arise in international tax. This edition is fully updated to cover all new tax legislation and developments in light of the OECD BEPS Project implementation. It includes the US tax reform package: Tax Cuts and Jobs Act. It also reviews the further progress on the OECD BEPS implementation including OECD recommendations encompassing artificial avoidance of permanent establishment status and prevention of treaty abuse. It looks at the implementation of transfer pricing documentation and country-by-country reporting requirements. Further it considers the MLI and the changes to the OECD Model Treaty introduced in 2017. It provides the developments in European direct taxation including the transparency package, directives on anti-tax avoidance, the common corporate tax base and state aid cases
http://library.link/vocab/creatorName
  • Oats, L
  • Mulligan, E
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/meetingName
Miller, A
http://library.link/vocab/subjectName
  • international tax law
  • BEPS Project (OECD)
  • TCJA
  • double taxation
  • tax treaty
  • PE
  • treaty abuse
  • transfer pricing
  • CbCR
  • documentation requirements
  • MLI
  • OECD Model
  • anti-avoidance
  • employment income
  • cross-border transaction
  • tax structure
  • tax haven
  • treaty abuse
  • EU law
  • tax evasion
  • ATAD
  • CCTB
  • State aid
  • case law
Label
Principles of international taxation
Instantiates
Publication
Edition
7th ed.
Extent
xl, 654 p.
Isbn
9781526510396
Label
Principles of international taxation
Publication
Edition
7th ed.
Extent
xl, 654 p.
Isbn
9781526510396

Library Locations

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