Principles of international taxation

Summary

Titles

• Full Title: Principles of international taxation/ Angharad Miller, FCA, CTA, Senior Lecturer In Taxation, Bournemouth University and Lynne Oats, PhD, Professor of Taxation and Accounting, University of Exeter.

Edition Statement

• Fifth edition.

Notes

• Part I Introduction to TaxChapter 1 Introduction to Taxation Part II Introduction to International TaxChapter 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 Individuals Working Abroad Part III International Tax PlanningChapter 9 Permanent Establishments Chapter 10 Taxation of Cross-border Services Chapter 11 Trading in Multiple Countries: Structuring and Financing Chapter 12 Transfer Pricing Chapter 13 Improper Use of Tax Treaties Part IV International Tax AvoidanceChapter 14 Introduction to Tax Havens Chapter 15 Anti-Haven Legislation Chapter 16 Anti-Tax Haven Policy -- Tackling Tax Evasion by Individuals Chapter 17 Tax Planning Strategies of Multinational Groups Chapter 18 European Corporation Tax Issues Chapter 19 VAT, Customs, and Excise Duties Chapter 20 Tax and Development Appendix Articles of the OECD Model Tax Convention on Income and Capital.

Identifiers

• Isbns: 9781784519414; 1784519413; 1780437854; 9781780437859
• Oclc Number: (OCoLC)1053864409

Publication Statement

• Place: London
• Publisher: Bloomsbury Professional
• Date: 2016

Physical Description

• Extent: 1 online resource (912 pages)

Table Of Contents

• Part I Introduction to TaxChapter 1 Introduction to Taxation Part II Introduction to International TaxChapter 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 Individuals Working Abroad Part III International Tax PlanningChapter 9 Permanent Establishments Chapter 10 Taxation of Cross-border Services Chapter 11 Trading in Multiple Countries: Structuring and Financing Chapter 12 Transfer Pricing Chapter 13 Improper Use of Tax Treaties Part IV International Tax AvoidanceChapter 14 Introduction to Tax Havens Chapter 15 Anti-Haven Legislation Chapter 16 Anti-Tax Haven Policy -- Tackling Tax Evasion by Individuals Chapter 17 Tax Planning Strategies of Multinational Groups Chapter 18 European Corporation Tax Issues Chapter 19 VAT, Customs, and Excise Duties Chapter 20 Tax and Development Appendix Articles of the OECD Model Tax Convention on Income and Capital.

Subjects

Writers