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

• Includes bibliographical references and index.
• Machine generated contents note: pt. I Introduction to Tax -- ch. 1 Introduction to Taxation -- pt. II Introduction to International Tax -- ch. 2 Introduction to International Taxation -- ch. 3 Right to Tax Individuals -- ch. 4 Right to Tax Companies -- ch. 5 Double Tax Problem -- ch. 6 Double Tax Relief in Practice -- ch. 7 Double Tax Treaties -- ch. 8 Individuals Working Abroad -- pt. III International Tax Planning -- ch. 9 Permanent Establishments -- ch. 10 Taxation of Cross-border Services -- ch. 11 Trading in Multiple Countries: Structuring and Financing -- ch. 12 Transfer Pricing -- ch. 13 Improper Use of Tax Treaties -- pt. IV International Tax Avoidance -- ch. 14 Introduction to Tax Havens -- ch. 15 Anti-Haven Legislation -- ch. 16 Anti-Tax Haven Policy -- Tackling Tax Evasion by Individuals -- ch. 17 Tax Planning Strategies of Multinational Groups -- ch. 18 European Corporation Tax Issues -- ch. 19 VAT, Customs, and Excise Duties -- ch. 20 Tax and Development.

Identifiers

• Isbns: 9781780437859; 1780437854
• Oclc Number: (OCoLC)948775172

Publication Statement

• Place: Haywards Heath, West Sussex
• Publisher: Bloomsbury Professional
• Date: 2016

Physical Description

• Extent: xxx, 880 pages :
• Dimensions: 24 cm
• Illustrations: illustration ;

Table Of Contents

• Introduction to Tax --
• Introduction to Taxation --
• Introduction to International Tax --
• Introduction to International Taxation --
• Right to Tax Individuals --
• Right to Tax Companies --
• Double Tax Problem --
• Double Tax Relief in Practice --
• Double Tax Treaties --
• Individuals Working Abroad --
• International Tax Planning --
• Permanent Establishments --
• Taxation of Cross-border Services --
• Trading in Multiple Countries: Structuring and Financing --
• Transfer Pricing --
• Improper Use of Tax Treaties --
• International Tax Avoidance --
• Introduction to Tax Havens --
• Anti-Haven Legislation --
• Anti-Tax Haven Policy -- Tackling Tax Evasion by Individuals --
• Tax Planning Strategies of Multinational Groups --
• European Corporation Tax Issues --
• VAT, Customs, and Excise Duties --
• Tax and Development.

Summary

• This highly accessible text provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, it presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax.

Subjects

Writers