Principles of International Taxation

By (author) Miller, Angharad; By (author) Oats, Lynne

Principles of International Taxation, Third Edition 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. Whilst 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. The third edition contains 43 new sub-chapters covering areas such as: Interpretation of double tax treaties; Company residence after Smallwood; From credit to exemption method - the 2009 UK tax reforms; Dispute resolution under tax treaties: competent authority proceedings, use of binding arbitration clauses; HMRC6 following Gaines-Cooper; Worldwide review of practices on recognition of permanent establishments; Taxation of international trade in services; UK worldwide debt cap - rationale and structure; National and supranational initiatives to combat the use of tax havens; Finding a way forward: CFC legislation in EU Member States post Cadbury Schweppes. Principles of International Taxation 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 is an essential title for lawyers and accountants practising in the area of international tax, candidates studying for Paper 1 of the Advanced Diploma in International Tax and for both postgraduate and undergraduate university students.

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  • 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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書名 Principles of International Taxation
著作者等 Oats, Lynne
Miller, Angharad
出版元 Bloomsbury Publishing PLC (Digital)
刊行年月 2012.01.31
版表示 3 Rev ed
ページ数 368p
ISBN 9781780433455
言語 英語
出版国 イギリス