Principles of International Taxation

ISBN-13: 9781526501691 / Angielski / Miękka / 2017 / 888 str.

Lynne Oats;Angharad Miller;Emer Mulligan

Opis

Principles of International Taxation 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. While 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. Lynne Oats 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 will be an essential title for lawyers and accountants practicing in the area of international tax, and for both postgraduate and undergraduate students. Subject: Tax Law]

Spis treści

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 Taxation of Cross-border Services Chapter 11 Structuring a Foreign Expansion Chapter 12 Finance, Treasury Management and Tax Arbitrage Chapter 13 Transfer Pricing Practice Chapter 14 Transfer Pricing Administration Chapter 15 Improper Use of Tax Treaties Chapter 16 Introduction to Tax Havens Chapter 17 Controlled Foreign Companies Chapter 18 Tax Evasion Chapter 19 Tax Planning Strategies of Multinational Groups Chapter 20 European Corporation Tax Issues Chapter 21 VAT, Customs, and Excise Duties Chapter 22 Tax and Development Appendix Articles of the OECD Model Tax Convention on Income and Capital