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Vol 23 No 6 June/July 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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Data protection handbook

The Principles of International Tax: A Multinational Perspective

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ISBN13: 9780952044208
ISBN: 095204420X
Published: March 1993
Publisher: Interfisc
Country of Publication: UK
Format: Hardback
Price: Out of print

This work on international tax aims to strip away the mystique that can surround the subject. International tax is now recognised as an important discipline in its own right. The book sets out to synthesise its most important elements.;The material is designed for the use of finance directors and practitioners looking for practical guidance on international tax planning. Students should also find the book valuable.

Of particular interst is the standpoint from which the book has been written. Concerned exclusively with international tax as it affects multinational companies, the author considers the issues involved in the light of different approaches adopted by a variety of tax regimes. This perspective should also be of benefit to those in business and professional practice who need to be aware of the wider commercial ramifications of international tax planning.

The book offers a clear, logical structure, which is divided into two parts: the first looks at the principal types of tax systems and their interactions, with particular emphasis on the question of double taxation at the shareholder level; the second deals with the major principles of international tax planning.;

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Part I Structural issues - tax systems, the shareholder and double taxation: tax systems and their interaction
double taxation and double tax agreements
the harmonisation of direct taxes in Europe
stapled stocks, income or dividend access schemes, and hybrid structures.
Part II Principles of international tax planning: overseas expansion,
investment and acquisitions
tax havens
international financing and overseas finance companies
special categories of offshore company
holding companies and co-ordination centres
the Netherlands and Netherlands Antilles in international tax planning
anti-avoidance legislation in the international arena.