Principles of International Taxation, Fifth 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. 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.
Part I Introduction to Tax Chapter 1 Introduction to Taxation Part II 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 Chapter 8 Individuals Working Abroad Part III International Tax Planning Chapter 9 Permanent Establishments Chapter 10 Taxation of Cross-border Services Chapter 11 Trading in Multiple Countries: Structuring and Financing Chapter 12 Transfer Pricing Chapter 13 Improper Use of Tax Treaties Part IV International Tax Avoidance Chapter 14 Introduction to Tax Havens Chapter 15 Anti-Haven Legislation Chapter 16 Anti-Tax Haven Policy - Tackling Tax Evasion by Individuals Chapter 17 Tax Planning Strategies of Multinational Groups Chapter 18 European Corporation Tax Issues Chapter 19 VAT, Customs, and Excise Duties Chapter 20 Tax and Development Appendix Articles of the OECD Model Tax Convention on Income and Capital
