PRINCIPLES OF INTL TAXATION 7/

7. Auflage 2019
ISBN: 978-1-5265-1039-6
Verlag: ST MARTINS PR 3PL

Buch, Englisch, 696 Seiten, Paperback, Format (B × H): 156 mm x 234 mm

Provides a clear introduction to international taxation and offers more in-depth material on many important areas of the subject. The book presents its material in a global context, explaining the variety of approaches used around the world to deal with the central issues that arise in international tax.

Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas included in this seventh 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 or permanent establishment status and prevention of treaty abuse
- Implementation of transfer pricing documentation and country-by-country reporting
- Multilateral instrument implementation
- Changes to the OECD Model Treaty introduced in 2017
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;
Recent case law.

This highly accessible text deals with the policy, 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.

Autoren/Hrsg.

Oats, Lynne

Mulligan, Emer

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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 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

Über Autor(innen)

Mulligan, Emer
Emer Mulligan PhD, is a lecturer in Taxation and Finance, National University of Ireland, Galway

Oats, Lynne
Lynne Oats is the Professor of Taxation and Accounting at Exeter University, Deputy Director of the Tax Administration Research Centre and Vice Chair of the UK Tax Research Network. She is also the Assistant Editor of British Tax Review.

Lynne Oats PhD is Professor of Taxation and Accounting at the University of Exeter Business School and Co-Director of the Tax Administration Research Centre. She has previously worked in tax administration.

Emer Mulligan PhD, AITI is Lecturer in Taxation and Finance, National University of Ireland, Galway and was previously in practice.