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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. 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: controlled foreign company legislation; developments in information exchange and assistance in collection of tax such as FATCA, the OECD's Common Reporting Standards and the EU Development Assistance Committee (DAC). It further covers the OECD's initiative to curb base erosion and profit shifting, including the Final reports issued in October 2015. Examines the problems and tax liabilities encountered when providing cross-border services, including the planned new article in the 2016 UN Model Tax Convention permitting withholding tax on technical service fees. It also looks at the international tax aspects of group financing, hybrid entities and hybrid financial instruments, and the restrictions on deductibility of interest. Finally 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
  • OECD
  • international taxation
  • international taxation principles
  • international tax planning
  • tax treaty
  • double taxation relief
  • working abroad
  • PE
  • cross-border transaction
  • transfer pricing
  • tax avoidance
  • tax haven
  • BEPS
  • hybrid entity
  • hybrid financial instrument
  • UN Model
  • withholding tax
  • FATCA
  • exchange of information
  • CFC
  • VAT
Label
Principles of international taxation
Instantiates
Publication
Edition
5th ed.
Extent
xxx, 880 p.
Isbn
9781780437859
Label
Principles of international taxation
Publication
Edition
5th ed.
Extent
xxx, 880 p.
Isbn
9781780437859

Library Locations

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