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Principles of International Taxation

Author: Lynne Oats, PhD Emeritus Professor of Taxation

ISBN: 9781526526199

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Edition: Ninth

Publication Date: 2023

Publisher: Bloomsbury Professional

Law As Stated At: 11 July 2023

Principles of International Taxation

Principles of International Taxation

This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader’s understanding and offers more in-­depth material on many important areas of the subject.

Business is increasingly carried on a global scale and as such an understanding of how international taxation works is very useful for in house finance teams as well as their advisers.

The 9th edition is again fully updated to cover important regulatory and legislative developments, including those in light of the ongoing OECD BEPS project implementation. Other key developments include:

  • Progress towards a global minimum corporate tax rate to curb base erosion and tax competition (Pillar 2), eg OECD implementation framework and UK draft legislation
  • New crypto asset reporting framework released by OECD.
  • Ongoing impact of Covid-19 on international taxation
  • Progress in relation to tackling tax evasion now that country by country reporting is bedding in.
  • Further developments in European direct taxation including the debt-equity bias reduction allowance (DEBRA) and new Directive to prevent the misuse of shell entities.

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