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Inhaltsangabe
Basic International Taxation provides a uniquely comprehensive overview of the basic principles of international taxation and considers them in the context of practical planning guidance. The ysis of the application of these principles is supported by a detailed review of current international tax practices. Volume I: Principles covers the basic principles of international taxation, an ysis of model tax treaties and a broad overview of various domestic tax systems. It also includes a glossary of terms and a copy of the OECD, UN and US model tax treaties. Volume II: Practice includes practical guidance on international tax planning techniques, an ysis of anti avoidance rules and their use in various countries and a review of the role of offshore financial centres in international taxation. It also contains a brief corporate tax profile in seventy-five countries, and a copy of the United States Model Income Tax Convention of November 15, 2006. Volume III: Current Issues contains an overview of some of the major issues in international taxation today.
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