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Principles of International Taxation 7th Edition

Principles of International Taxation 7th Edition

Author: Lynne Oats; Emer Mulligan
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526510396

Previous Edition ISBN: 9781526501691
Published In: September 2019
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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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. 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 e-format, this content is a core requirement for student reading lists.

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:

US Tax reform package: Tax Cuts and Jobs Act which came into effect on 1 January 2018. This reform is a sweeping overhaul that makes the US more competitive and creates a new and dynamic tax environment requiring businesses to rethink their structures in light of these reforms alongside BEPS measures.
Further progress on the OECD Base Erosion and Profit Shifting implementation, including:
update on implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse
implementation of transfer pricing documentation and country-by-country reporting
multilateral instrument implementation.

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: Structuring a foreign expansion

Chapter 12: Finance, treasury management and tax arbitrage