当前货币:HKD

您的购物车中没有商品。

Advanced Introduction to International Tax Law 2nd ed

Advanced Introduction to International Tax Law 2nd ed

  • 作者:
  • 出版商: Edward Elgar Publishing
  • ISBN: 9781788978507
  • Previous Edition ISBN: 9781781952375
  • 出版时间 April 2019
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
US$32.37
New Edition is available now !
  • 描述 
  • 大纲 
  • 详细

    Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.

    This second edition of the Advanced Introduction to International Tax Law provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax.

    This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes.

    New to this edition:

    • New material on the OECD Base Erosion and Profit Shifting (BEPS) project
    • Coverage of the EU’s Anti Tax Avoidance Package
    • Analysis of the US Tax Cuts and Jobs Act.
    Key features include:
    • defines and discusses the main types of jurisdiction to tax
    • explains in depth both inbound and outbound taxation on both passive and active income
    • delineates the source of income that is crucial for taxing non-residents and foreign tax credit
    • discussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source
    • explains how the above elements are influenced by tax treaties and looks at the future of the international tax regime.
    Composed of concise but insightful chapters, this revised second edition will prove to be a key resource for students of international tax law, as well as for scholars within the fields of tax law, international business law and international commercial law.

  • Part I: Overview of the International Tax Regime
    1. Introduction: The International Tax Regime
    2. Jurisdiction to Tax and Definitions
    3. The Source Rules
    4. Inbound Taxation: Passive Income
    5. Inbound Taxation: Active Income
    6. Transfer Pricing
    7. Outbound Taxation: Passive Income
    8. Outbound Taxation: Active Income
    9. The Tax Treaty Network
    Part II: Selected Contemporary Issues
    10. Three Steps Forward, One Step Back? Reflections on “Google Taxes” and the Destination-Based Corporate Tax
    11. Evaluating BEPS
    12. BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition?
    13. Full Circle? The Single Tax Principle, BEPS, and the New US Model
    14. A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits
    Index

你可能需要

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: US$71.63

US$69.48 Save US$2.15 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
US$473.07
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: US$179.40

US$174.02 Save US$5.38 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: US$455.00

US$441.35 Save US$13.65 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: US$195.00

US$189.15 Save US$5.85 (3%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: US$465.40

US$451.44 Save US$13.96 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: US$296.40

US$287.51 Save US$8.89 (3%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: US$572.00

US$554.84 Save US$17.16 (3%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: US$270.40

US$262.29 Save US$8.11 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: US$195.00

US$189.15 Save US$5.85 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: US$260.00

US$252.20 Save US$7.80 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: US$234.00

US$226.98 Save US$7.02 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: US$234.00

US$226.98 Save US$7.02 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: US$325.00

US$315.25 Save US$9.75 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: US$415.74

US$403.27 Save US$12.47 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: US$369.59

US$358.50 Save US$11.09 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: US$63.96

US$62.04 Save US$1.92 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: US$260.00

US$252.20 Save US$7.80 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: US$221.00

US$214.37 Save US$6.63 (3%)

Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition
Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition

List Price: US$273.00

US$264.81 Save US$8.19 (3%)