Principles of International Taxation

The KEY principles and policies of international tax practice

‘The authors… draw upon their wide academic experience to demonstrate the application of the principles through numerous worked examples and realistic case studies’
British Tax Review

A practical all-round guide to international tax practice

This superb book guides you through the key issues and practical aspects of international tax practice. Written by two leading specialists in this area, 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, then examined in greater depth and detail. Coverage includes both UK and EU legislation and regulation plus 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.

With a copy of Principles of International Taxation 2/ed on your desk you’ll be able to advise on this subject with confidence and accuracy.

This popular tax book has been brought right up-to-date and now covers:

- The 2008 OECD Model Convention
- The OECD’s Authorised Approach to the allocation of profits to permanent establishments
- Key interpretations of double tax treaties through court decisions across the globe
- Sweeping reforms to the UK’s international tax regime including exemption for foreign dividends
- Information on treaty interpretation and treaty override
- A brand new chapter on taxation and development – everything you need to know
- Plus a large number of highly influential cases in both UK and EU law

The reader will gain a sound all-round understanding of the rules and regulations influencing businesses operating in the international marketplace. If your clients pay both domestic and non-UK tax you will require this book on your bookshelf.