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Principles of International Taxation, 9th Edition

Principles of International Taxation, 9th Edition

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526526168
  • 出版时间 October 2023
  • 规格: Paperback , 712 pages
  • 适应领域: International ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,692.60

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  • 描述 
  • 大纲 
  • 详细

    This title 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.

    As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying business degrees. It is also widely used by those studying for the CIOT Advanced Diploma in International Taxation.

    Business is increasingly carried on a global scale and as such an understanding of how international taxation works is very useful for in house finance teams as well as their advisers.

    The 9th edition is again fully updated to cover important regulatory and legislative developments, including those in light of the ongoing OECD BEPS project implementation. Other key developments include:

    Progress towards a global minimum corporate tax rate to curb base erosion and tax competition (Pillar 2), eg OECD implementation framework and UK draft legislation
    New crypto asset reporting framework released by OECD.
    Ongoing impact of Covid-19 on international taxation
    Progress in relation to tackling tax evasion now that country by country reporting is bedding in.
    Further developments in European direct taxation including the debt-equity bias reduction allowance (DEBRA) and new Directive to prevent the misuse of shell entities.

    The updating is done by Lynne Oats, Professor of Taxation and Accounting, University of Exeter Business School, and formerly Deputy Director of the Tax Administration Research. She has managed this project since it's inception.

  • Preface
    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: Tax Avoidance, BEPs and beyond
    Chapter 17: Anti-avoidance rules: Structure
    Chapter 18: Anti-avoidance rules: Finance
    Chapter 19: Improper use of treaties
    Chapter 20: European corporation tax issues
    Chapter 21 Indirect Taxes
    Chapter 22: Tackling tax evasion
    Chapter 23: Tax and development

    Appendix: Articles of the OECD Model Tax Convention on Income and Capital

    Index

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