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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 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
Instantiates
Publication
Edition
8th ed.
Extent
XL, 667 p.
Isbn
9781526519559
Label
Principles of international taxation
Publication
Edition
8th ed.
Extent
XL, 667 p.
Isbn
9781526519559

Library Locations

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