International tax primer

Resource Information

The work International tax primer represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

International tax primer

Creator

• International tax primer
• McIntyre, M.J
• Arnold, B.J

Subject

• UN Model
• anti-avoidance
• developing countries
• digital economy
• double taxation relief
• hybrid entity
• international tax law
• residence
• service fee
• source of income
• tax adviser
• tax haven
• tax policy
• tax system
• tax treaty
• technical services
• transfer pricing
• treaty shopping
• worldwide income
• BEPS
• OECD Model

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

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction