Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 21 No 11 Nov/Dec 2016

Book of the Month

Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

Price: £99.95

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


This book is now Out of Print.
A new edition has been published, the details can be seen here:
Principles of International Taxation 5th ed isbn 9781780437859

Principles of International Taxation 4th ed


ISBN13: 9781780434537
New Edition ISBN: 9781780437859
Previous Edition ISBN: 9781847668790
Published: January 2014
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



Principles of International Taxation, Fourth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject.

Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax.

Principles of International Taxation deals with the legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader’s understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use.

The fourth edition includes the following updates:-

  • Statutory residence test;
  • Expansion of remittance basis;
  • Branch exemption;
  • Review of patent box/interest box regimes;
  • Significant changes to UK Controlled Foreign Corporation (CFC) rules;
  • Major EU changes including initiatives on treaty shopping;
  • Updated material on the Common Consolidated Corporation Tax Base;
  • OECD updates including Discussion Drafts and reports on permanent establishments, hybrid instruments and base erosion and profit shifting;
  • Case studies include: tax practices of Starbucks, Amazon, Google, Apple and Hewlett Packard.
This is an essential title for lawyers and accountants practising in the area of international tax, candidates studying for Paper 1 of the Advanced Diploma in International Tax and for both postgraduate and undergraduate university students.

Subjects:
Taxation
Contents:
Part 1 Introduction to Tax
1. Introduction to Taxation
Part 2 Introduction to International Tax
2. Introduction to International Taxation
3. The Right to Tax Individuals
4. The Right to Tax Companies
5. The Double Tax Problem
6. Double Tax Relief in Practice
7. Double Tax Treaties
Part 3 International Tax Planning
8. Permanent Establishments
9. The Taxation of Cross-border Services
10. Overseas Expansion: Structuring and Financing
11. Individuals Working Abroad;
12. Transfer Pricing
13. Improper Use of Tax Treaties
Part 4 International Tax Avoidance
14. Introduction to Tax Havens
15. Anti-Haven Legislation
16. Anti-Haven Policy – tackling tax evasion by individuals
17. Tax Planning Strategies of Multinational Groups
18. European Corporation Tax Issues
19. VAT and Customs Duties
20. Tax and Development
Appendix: Articles of the OECD Model Tax Convention on Income and Capital.