You have no items in your shopping cart.

Principles of International Taxation, 8th Edition

Principles of International Taxation, 8th Edition

  • Author:
  • Publisher: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526519559
  • Published In: October 2021
  • Format: Paperback , 712 pages
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,755.00

HKD 1,702.35 Save HKD 52.65 (3%)

Delivery Time: around 2-3 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
OR
  • Description 
  • Contents 
  • Details

    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
    Chapter 13: Finance and treasury management
    Chapter 14: Transfer pricing practice
    Chapter 15: Transfer pricing administration
    Chapter 16: Anti-avoidance rules: Structure
    Chapter 17: Anti-avoidance rules: Finance
    Chapter 18: Improper use of treaties
    Chapter 19: European corporation tax issues
    Chapter 20: Indirect taxes
    Chapter 21: Tackling tax evasion
    Chapter 22: Tax and development
    Appendix: Articles of the OECD Model Tax Convention on Income and Capital

You may also be interested in these books:

Hong Kong Taxation and Tax Planning, 20th Edition
Hong Kong Taxation and Tax Planning, 20th Edition
HKD 385.00
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
HKD 3,300.00
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: HKD 535.00

HKD 518.95 Save HKD 16.05 (3%)

China Master Tax Guide 2021 (14th Edition)
China Master Tax Guide 2021 (14th Edition)

List Price: HKD 1,680.00

HKD 1,629.60 Save HKD 50.40 (3%)

Applied Valuation in Hong Kong and Asia Capital Markets
Applied Valuation in Hong Kong and Asia Capital Markets

List Price: HKD 1,380.00

HKD 1,242.00 Save HKD 138.00 (10%)

Hong Kong Financial Reporting Standards for SMEs (2nd Edition)
Hong Kong Financial Reporting Standards for SMEs (2nd Edition)

List Price: HKD 1,500.00

HKD 1,350.00 Save HKD 150.00 (10%)

International Master Tax Guide 2022-23, 8th Edition (2 Volume set)
International Master Tax Guide 2022-23, 8th Edition (2 Volume set)

List Price: HKD 1,940.00

HKD 1,881.80 Save HKD 58.20 (3%)

Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2021
Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2021

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Hong Kong Company Law & Compliance Practical Toolkit (Basic Package)
Hong Kong Company Law & Compliance Practical Toolkit (Basic Package)
HKD 4,400.00
PwC Manual of Accounting IFRS 2021 Set
PwC Manual of Accounting IFRS 2021 Set

List Price: HKD 2,227.20

HKD 2,075.99 Save HKD 151.21 (7%)

Compliance and Company Secretarial Practice of Hong Kong Listed Companies
Compliance and Company Secretarial Practice of Hong Kong Listed Companies

List Price: HKD 1,270.00

HKD 1,231.90 Save HKD 38.10 (3%)

Ernst & Young's International GAAP 2021
Ernst & Young's International GAAP 2021

List Price: HKD 2,200.00

HKD 2,134.00 Save HKD 66.00 (3%)

CPA's Guide to Effective Engagement Letters (15th Edition)
CPA's Guide to Effective Engagement Letters (15th Edition)

List Price: HKD 2,870.00

HKD 2,783.90 Save HKD 86.10 (3%)

China Master GAAP Guide (11th Edition)
China Master GAAP Guide (11th Edition)

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Individual Income Tax Planning for Expatriates in China, 6th Edition
Individual Income Tax Planning for Expatriates in China, 6th Edition

List Price: HKD 1,280.00

HKD 640.00 Save HKD 640.00 (50%)

Wiley IFRS 2022: Interpretation and Application of IFRS Standards
Wiley IFRS 2022: Interpretation and Application of IFRS Standards

List Price: HKD 1,250.00

HKD 1,212.50 Save HKD 37.50 (3%)

Hong Kong Company Secretary Checklist
Hong Kong Company Secretary Checklist

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles
Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles

List Price: HKD 1,450.00

HKD 1,406.50 Save HKD 43.50 (3%)

Concise Guide: Compliance and Company Secretarial Practice of Hong Kong Private Companies (e-Book)
Concise Guide: Compliance and Company Secretarial Practice of Hong Kong Private Companies (e-Book)

List Price: HKD 1,910.00

HKD 1,852.70 Save HKD 57.30 (3%)