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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Principles of International Taxation 5th ed

ISBN13: 9781780437859
Previous Edition ISBN: 9781780434537
Published: January 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £110.00

In stock.

Principles of International Taxation, Fifth 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.

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.

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