Taxation

Principles of International Taxation, 3rd edition

Edited by Angharad Miller · Lynne Oats
Bloomsbury Professional (formerly Tottel Publishing) January 2012

Specifications

ISBN-13
9781847668790
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
January 2012
Format
Paperback
Jurisdiction
European Union, International, U.K. ? Countri(es) for reference only

Details

This superb book guides you through the key issues and practical aspects of international tax practice. Written by two leading specialists in this area, it demonstrates how different global tax systems interact, and how to prevent paying more tax than necessary.

The basic principles of each aspect of international taxation are outlined, then examined in greater depth and detail. Coverage includes both UK and EU legislation and regulation plus the KEY cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they apply in practice. Examples of policies adopted in other countries are included along with specialist commentary and guidance.

Table of Contents

Part 1 Introduction to Tax: Chapter 1 Introduction to Taxation;

Part 2 Introduction to International Tax: 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;

Part 3 International Tax Planning: Chapter 8 Permanent Establishments; Chapter 9 The Taxation of Cross-border Services; Chapter 10 Overseas Expansion: Structuring and Financing; Chapter 11 Individuals Working Abroad;

Part 4 International Tax Avoidance: Chapter 12 Introduction to Tax Havens; Chapter 13 Anti-Haven Legislation; Chapter 14 Anti-Haven Policy – the Wider Picture; Chapter 15 Transfer Pricing; Chapter 16 Treaty Shopping;

Part 5 International Tax Policy: Chapter 17 E-Commerce; Chapter 18 European Corporation Tax Issues; Chapter 19 VAT and Customs Duties; Chapter 20 Tax and Development.

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