This superb book will guide the reader through the key issues and practical aspects of international tax practice. It demonstrates how different global tax systems interact and how to prevent paying more tax than necessary. The basic principles of each aspect of international taxation are outlined and then examined in greater depth and detail. This updated third edition includes coverage of both UK and EU legislation and regulation, as well as the key cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they'll apply in practice. Examples of policies adopted in other countries are included, along with specialist commentary and guidance.Fontana, R F (2006) a#39;The Uncertain Future of CFC Regimes in the Member States of the European Union a Part 1a#39;, European Taxation, June 2006. HMRC Chapter 14 of HMRC Manual, a#39;International Tax Handbooka#39;. HMRC (2007) Changes toanbsp;...
|Title||:||Principles of International Taxation|
|Author||:||Angharad Miller, Lynne Oats|
|Publisher||:||A&C Black - 2012|