Principles of international taxation

Resource Information

The work Principles of international taxation 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

Principles of international taxation

Creator

• Principles of international taxation
• Miller, A
• Mulligan, E
• Oats, L

Subject

• CbCR
• EU law
• MLI
• OECD Model
• PE
• State aid
• TCJA
• anti-avoidance
• case law
• cross-border transaction
• documentation requirements
• double taxation
• employment income
• international taxation
• tax evasion
• tax haven
• tax structure
• tax treaty
• transfer pricing
• treaty abuse
• ATAD
• BEPS Project (OECD)
• CCTB

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

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction