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
- 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 issues that arise in international tax. This edition is fully updated to cover all new tax legislation and developments in light of the OECD BEPS Project implementation. It includes the US tax reform package: Tax Cuts and Jobs Act. It also reviews the further progress on the OECD BEPS implementation including OECD recommendations encompassing artificial avoidance of permanent establishment status and prevention of treaty abuse. It looks at the implementation of transfer pricing documentation and country-by-country reporting requirements. Further it considers the MLI and the changes to the OECD Model Treaty introduced in 2017. It provides the developments in European direct taxation including the transparency package, directives on anti-tax avoidance, the common corporate tax base and state aid cases
- Language
- eng
- Edition
- 7th ed.
- Extent
- xl, 654 p.
- Isbn
- 9781526510396
- Label
- Principles of international taxation
- Title
- Principles of international taxation
- 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 issues that arise in international tax. This edition is fully updated to cover all new tax legislation and developments in light of the OECD BEPS Project implementation. It includes the US tax reform package: Tax Cuts and Jobs Act. It also reviews the further progress on the OECD BEPS implementation including OECD recommendations encompassing artificial avoidance of permanent establishment status and prevention of treaty abuse. It looks at the implementation of transfer pricing documentation and country-by-country reporting requirements. Further it considers the MLI and the changes to the OECD Model Treaty introduced in 2017. It provides the developments in European direct taxation including the transparency package, directives on anti-tax avoidance, the common corporate tax base and state aid cases
- http://bibfra.me/vocab/lite/collectionName
- Principles of international taxation
- http://library.link/vocab/creatorName
-
- Oats, L
- Mulligan, E
- 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 Project (OECD)
- TCJA
- double taxation
- tax treaty
- PE
- treaty abuse
- transfer pricing
- CbCR
- documentation requirements
- MLI
- OECD Model
- anti-avoidance
- employment income
- cross-border transaction
- tax structure
- tax haven
- treaty abuse
- EU law
- tax evasion
- ATAD
- CCTB
- State aid
- case law
- Label
- Principles of international taxation
- Edition
- 7th ed.
- Extent
- xl, 654 p.
- Isbn
- 9781526510396
- Label
- Principles of international taxation
- Edition
- 7th ed.
- Extent
- xl, 654 p.
- Isbn
- 9781526510396
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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/yiGiAO2juP0/" 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/yiGiAO2juP0/">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>
