Taxation: Policy and Practice 2019/20 (26th edition), Lymer Andy, Oats Lynne

Автор: Lynne Oats, Angharad Miller, Emer Mulligan
Название: Principles of International Taxation
ISBN: 1526510391 ISBN-13(EAN): 9781526510396
Издательство: Bloomsbury Academic
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Цена: 126720.00 T
Наличие на складе: Невозможна поставка.
Описание: 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 2017Further 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.

Автор: Lynne Oats
Название: Principles of International Taxation
ISBN: 1526501694 ISBN-13(EAN): 9781526501691
Издательство: Marston Book Services
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Цена: 145200.00 T
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Описание: Principles of International Taxation, Sixth 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. "An excellent book, pitched at just the right level" Richard Teather Senior Lecturer in Tax Law Bournemouth University