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Principles of International Taxation: Second Edition

ISBN: 9781847663214
Publisher: Bloomsbury Professional
Publication Date: 2009-06-01
Number of pages: 507
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The second edition of this unique work provides the ideal textbook for students of international taxation and is an invaluable overall view for tax practitioners. With the aid of worked examples and case studies, the authors clearly explain the generic principles that apply in an international context, using the UK as an example. The latest developments are covered on topics including double taxation, the use of tax havens, the role of international bodies (such as the OECD, the UN, and the EU), transfer pricing, interpretation of double tax treaties, and the specific problems arising from e-commerce.

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