Principles of International Taxation: Fourth Edition

4.67 avg rating
( 3 ratings by Goodreads )
 
9781780434537: Principles of International Taxation: Fourth Edition
View all copies of this ISBN edition:
 
 

This fourth edition of Principles of International Taxation 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. While 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 book 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. The fourth edition includes the following updates: the statutory residence test * expansion of remittance basis * branch exemption * a review of patent box/interest box regimes * significant changes to UK Controlled Foreign Corporation (CFC) rules * major EU changes, including initiatives on treaty shopping * updated material on the Common Consolidated Corporation Tax Base * OECD updates, including Discussion Drafts and reports on permanent establishments, hybrid instruments and base erosion, and profit shifting * case studies, such as the tax practices of Starbucks, Amazon, Google, Apple, and Hewlett Packard. This is an essential guide for lawyers and accountants practicing 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.

"synopsis" may belong to another edition of this title.

About the Author:

Angharad Miller is Senior Lecturer in Taxation at Bournemouth Business School and was formerly a Senior Tax Manager at Coopers and Lybrand. Lynne Oats is a Professor of Taxation and Accounting and Head of Accounting at University of Exeter Business School; Deputy Director, ESRC/HMRC/HMT Tax Administration Research Centre.

"About this title" may belong to another edition of this title.

Buy Used
Condition: Very Good
Learn more about this copy

Shipping: US$ 6.84
From United Kingdom to U.S.A.

Destination, rates & speeds

Add to Basket

Top Search Results from the AbeBooks Marketplace

1.

Angharad Miller; Lynne Oats
Published by Bloomsbury Professional (2014)
ISBN 10: 1780434537 ISBN 13: 9781780434537
Used Softcover Quantity Available: 1
Seller:
MusicMagpie
(Stockport, United Kingdom)

Book Description Bloomsbury Professional, 2014. Condition: Very Good. Seller Inventory # U9781780434537

More information about this seller | Contact this seller

Buy Used
US$ 126.97
Convert currency

Add to Basket

Shipping: US$ 6.84
From United Kingdom to U.S.A.
Destination, rates & speeds