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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Principles of International Taxation 9th ed isbn 9781526526168

Principles of International Taxation 8th ed


ISBN13: 9781526519559
New Edition ISBN: 9781526526168
Previous Edition ISBN: 9781526510396
Published: October 2021
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print




Also available as
£117.00

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, primarily from the viewpoint of a multinational group of companies. 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 digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. 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:

  • 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
  • further progress on the OECD Base Erosion and Profit Shifting implementation, including:
  • an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse
  • the implementation of transfer pricing documentation and country-by-country reporting
  • multilateral instrument implementation
  • the impact of Covid-19 on international taxation, and
  • 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)

Subjects:
Taxation
Contents:
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: Introduction to tax havens
Chapter 12: Foreign expansion: Structure and location
Chapter 13: Finance and treasury management
Chapter 14: Transfer pricing practice
Chapter 15: Transfer pricing administration
Chapter 16: Anti-avoidance rules: Structure
Chapter 17: Anti-avoidance rules: Finance
Chapter 18: Improper use of treaties
Chapter 19: European corporation tax issues
Chapter 20: Indirect taxes
Chapter 21: Tackling tax evasion
Chapter 22: Tax and development
Appendix: Articles of the OECD Model Tax Convention on Income and Capital