Principles of international taxation

Summary

Titles

• Full Title: Principles of international taxation/ Angharad Miller PhD FCA CTA and Lynne Oats PhD.

Edition Statement

• Fifth edition.

Notes

• Includes index.
• Previous edition: 2014.
• 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: 9781784519421; 1784519421
• Oclc Number: (OCoLC)1226247394

Publication Statement

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

Physical Description

• Extent: 1 online resource (xxx, 880 pages :)
• Illustrations: illustrations (black and white)

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

• Principles of International Taxation, Fifth Edition is a highly accessible text which 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, the book 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. Principles of International Taxation deals with the legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader's understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use. This is an essential title for lawyers and accountants practising in the area of international tax, candidates studying for Paper 1 of the Advanced Diploma in International Tax and for both postgraduate and undergraduate university students. Previous print edition ISBN: 9781780434537.

Subjects

Writers