Principles of International Taxation 8th Edition

Author: Lynne Oats
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526519559

Previous Edition ISBN: 9781526510396
Published In: October 2021
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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The book 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.

Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are:

changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B
further progress on the OECD Base Erosion and Profit Shifting implementation, including:
an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse
the implementation of transfer pricing documentation and country-by-country reporting
multilateral instrument implementation
the impact of Covid-19 on international taxation, and
further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular)

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