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Edited by: Daniel Greenberg
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A new edition is due, details can be seen here:
Principles of International Taxation 8th ed isbn 9781526519559

Principles of International Taxation 7th ed

ISBN13: 9781526510396
New Edition ISBN: 9781526519559
Previous Edition ISBN: 9781526501691
Published: September 2019
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £120.00

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The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject.

Traditionally published every 2 years in both print and e-format, this content is a core requirement for student reading lists.

Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are:

  • US Tax reform package: Tax Cuts and Jobs Act which came into effect on 1 January 2018. This reform is a sweeping overhaul that makes the US more competitive and creates a new and dynamic tax environment requiring businesses to rethink their structures in light of these reforms alongside BEPS measures.
  • Further progress on the OECD Base Erosion and Profit Shifting implementation, including:
  • update on implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse
  • implementation of transfer pricing documentation and country-by-country reporting
  • multilateral instrument implementation.

Chapter 1: Introduction to taxation
Chapter 2: Introduction to international taxation
Chapter 3: The right to tax individuals
Chapter 4: The right to tax companies
Chapter 5: The double tax problem
Chapter 6: Double tax relief in practice
Chapter 7: Double tax treaties
Chapter 8: Internationally mobile employees
Chapter 9: Permanent establishments
Chapter 10: The taxation of cross-border services
Chapter 11: Structuring a foreign expansion
Chapter 12: Finance, treasury management and tax arbitrage
Chapter 13: Transfer pricing practice
Chapter 14: Transfer pricing administration
Chapter 15: Improper use of tax treaties
Chapter 16: Introduction to tax havens
Chapter 17: Controlled foreign companies
Chapter 18: Tax evasion
Chapter 19: Tax planning strategies of multinational groups
Chapter 20: European corporation tax issues
Chapter 21: VAT, Customs and Excise duties
Chapter 22: Tax and development
Appendix: Articles of the OECD Model Tax Convention on Income and Capital