Description
Bloomsbury Publishing (UK) Principles of International Taxation Bloomsbury Publishing PLC 2019 by Lynne Oats Emer Mulligan
The book 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. It uses examples and diagrams throughout and offers more in-depth material on many important areas of the subject.Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation including:US Tax reform package: Tax Cuts and Jobs Act;The OECD Base Erosion and Profit Shifting implementation;Implementation of transfer pricing documentation and country-by-country reporting;Multilateral instrument implementation;Changes to the OECD Model treaty introduced in 2017.Further developments in European direct taxation including the transparency package directives on anti-tax avoidance and the common corporate tax base and state aid cases.