Principles of International Taxation

Principles of International Taxation
Author :
Publisher : Bloomsbury Publishing
Total Pages : 709
Release :
ISBN-10 : 9781526519573
ISBN-13 : 1526519577
Rating : 4/5 (577 Downloads)

Book Synopsis Principles of International Taxation by : Lynne Oats

Download or read book Principles of International Taxation written by Lynne Oats and published by Bloomsbury Publishing. This book was released on 2021-09-30 with total page 709 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 implantation of 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; - 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) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.


Principles of International Taxation Related Books

Principles of International Taxation
Language: en
Pages: 709
Authors: Lynne Oats
Categories: Business & Economics
Type: BOOK - Published: 2021-09-30 - Publisher: Bloomsbury Publishing

DOWNLOAD EBOOK

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning poi
International Taxation of Banking
Language: en
Pages: 468
Authors: John Abrahamson
Categories: Law
Type: BOOK - Published: 2020-02-20 - Publisher: Kluwer Law International B.V.

DOWNLOAD EBOOK

Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. T
Fixing U.S. International Taxation
Language: en
Pages: 242
Authors: Daniel N. Shaviro
Categories: Business & Economics
Type: BOOK - Published: 2014-04 - Publisher: Oxford University Press, USA

DOWNLOAD EBOOK

Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporati
International Taxation and Multinational Activity
Language: en
Pages: 285
Authors: James R. Hines
Categories: Business & Economics
Type: BOOK - Published: 2009-02-15 - Publisher: University of Chicago Press

DOWNLOAD EBOOK

Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the
International Taxation: Withholding
Language: en
Pages:
Authors: Marnin J. Michaels
Categories:
Type: BOOK - Published: 2013 - Publisher:

DOWNLOAD EBOOK