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
• Oats, L

Subject

• CbCR
• EU law
• MLI
• OECD Model
• PE
• State aid
• case law
• documentation requirements
• double taxation
• international taxation
• tax evasion
• tax treaty
• transfer pricing
• treaty abuse
• ATAD
• BEPS

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

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction