The Resource Principles of international taxation
Principles of international taxation
Resource Information
The item Principles of international taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Principles of international taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The book provides an introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation. It includes changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B. It looks at the implantation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse. Further, it consides the developments in the area of transfer pricing documentation and country-by-country reporting, MLI implementation, the impact of Covid-19 on international taxation. It provides further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. The book also talks about proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention with the focus on the proposals for a global minimum corporate tax rate to curb base erosion and tax competition
- Language
- eng
- Edition
- 8th ed.
- Extent
- XL, 667 p.
- Isbn
- 9781526519559
- Label
- Principles of international taxation
- Title
- Principles of international taxation
- Language
- eng
- Summary
- The book provides an introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation. It includes changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B. It looks at the implantation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse. Further, it consides the developments in the area of transfer pricing documentation and country-by-country reporting, MLI implementation, the impact of Covid-19 on international taxation. It provides further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. The book also talks about proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention with the focus on the proposals for a global minimum corporate tax rate to curb base erosion and tax competition
- http://bibfra.me/vocab/lite/collectionName
- Principles of international taxation
- http://library.link/vocab/creatorName
- Oats, L
- 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 taxation
- BEPS
- double taxation
- tax treaty
- PE
- treaty abuse
- transfer pricing
- CbCR
- OECD Model
- MLI
- documentation requirements
- EU law
- tax evasion
- ATAD
- State aid
- case law
- Label
- Principles of international taxation
- Edition
- 8th ed.
- Extent
- XL, 667 p.
- Isbn
- 9781526519559
- Label
- Principles of international taxation
- Edition
- 8th ed.
- Extent
- XL, 667 p.
- Isbn
- 9781526519559
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Principles-of-international-taxation/3ZLaQ_5fqa4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Principles-of-international-taxation/3ZLaQ_5fqa4/">Principles of international taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
