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Bloomsbury Principles of International Taxation

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Description
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. As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying business degrees. It is also widely used by those studying for the CIOT Advanced Diploma in International Taxation. 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. The updating is done by Lynne Oats, Professor of Taxation and Accounting, University of Exeter Business School, and formerly Deputy Director of the Tax Administration Research. She has managed this project since it's inception.

Product Specifications
Brand
Bloomsbury
Format
paperback
ASIN
1526526166
Category
Books > Subjects > Business, Finance & Law > Law > International
Domain
Amazon UK
Release Date
28 September 2023
Listed Since
20 March 2023

Barcode

No barcode data available

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