Principles of International Tax: A Multinational Perspective

This essential guide to the complexities of international taxation as it affects multinational companies will be indispensable to all those working in this area. Finance directors, as well as practitioners and students of international tax will find it invaluable.

Written in simple and straightforward terms, the author not only looks at all the principal types of tax system around the world, outlining their interaction, but also deals with the fundamental principles of international tax planning. Throughout, all the issues involved in international tax are considered from a multinational perspective, rather than in the light of one particular tax regime. This approach will provide all those in business and professional practice with a wider view of the commercial ramifications of international tax planing. Written by an author with considerable expertise in this field, The Principles of International Taxation - A Multinational Perspective should be on the shelves of all those with dealings in international taxation.

Adrian Ogley BA FCA is a chartered accountant with more than twenty years' experience in international tax. He was Head of Group Tax with Guinness plc and Foseco Minsep plc and a Tax Principal with a leading firm of accountants. For the past six years, until last April, he worked with the Confederation of British Industry (CBI) where he was responsible for monitoring developments in VAT. In addition to his work in the United Kingdom, he has worked in Hong Kong and travelled extensively throughout the US in his role as an international tax expert.

Adrian Ogley was the original editor of Tolley's Tax Havens. He is the author of a book on direct taxation, the Principles of International Tax: A Multinational Perspective (Interfisc Publishing ISBN 0-9520442-0-X), which has been well received and has been adopted as a textbook for a number of graduate and postgraduate tax programs in the US, the Netherlands and Belgium. He has just completed the companion volume, Principles of Value Added Tax: a European Perspective (Interfisc Publishing ISBN 0-9520442-1-8). His combined knowledge of direct and indirect taxes is essential for the formulation of a strategic plan for a multinational business. He acquired detailed knowledge of the workings of the European Commission - particularly relevant to any multinational expanding its operations in Europe - during his time at the Confederation of British Industry.