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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 central issues that arise in international tax. It covers the basics of key international tax concepts including double taxation and its relief. Furthermore, it gives an introduction to double tax treaties and their use including the OECD, UN and US models. It also covers: fundamental principles of transfer pricing; types of tax planning undertaken by multinational groups of companies to reduce the global tax burden; international tax aspects of group financing, hybrid entities, hybrid financial instruments and restrictions on deductibility of interest. The book also examines the OECD's initiative to curb base erosion and profit shifting, including the multilateral instrument (MLI), changes to the OECD Model and the transfer pricing guidelines. It looks into the measures taken by governments to prevent tax avoidance and evasion through the use of tax havens: controlled foreign company (CFC) legislation, exchange of information, assistance in collection of tax such as FATCA, OECD's Common Reporting Standard, and transparency initiatives including country by country reporting. Finally, it provides recent case law on permanent establishments (PEs), entity characterization, transfer pricing and limitation of benefits
http://library.link/vocab/creatorName
  • Miller, A
  • Oats, L
  • Mulligan, E
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • international tax law
  • international taxation principles
  • double taxation
  • tax treaty
  • UN Model
  • US Model
  • transfer pricing
  • group treatment
  • international tax planning
  • group financing
  • hybrid entity
  • hybrid financial instrument
  • deductions
  • interest
  • BEPS Action Plan
  • MLI
  • CbCR
  • FATCA
  • Common Reporting Standard
  • exchange of information
  • transparency
  • case law
  • PE
  • entity classification
  • LoB
Label
Principles of international taxation
Instantiates
Publication
Edition
6th ed.
Extent
xxxiv, 847 p.
Isbn
9781526501691
Label
Principles of international taxation
Publication
Edition
6th ed.
Extent
xxxiv, 847 p.
Isbn
9781526501691

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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