Free Kindle
International Tax Primer
ebooks Download

International Tax Primer provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This third edition has been expanded substantially, as a result of major developments that have occurred since the second edition of this indispensable resource appeared in 2004--not least due to the fact that innumerable small and medium-sized firms, as well as individuals, now engage in cross-border transactions that require they, and their tax advisers to confront international tax issues on a regular basis. This book aims to strike a balance between the specific, and the general, by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. What's in this book: This book covers the following: role of the tax adviser in planning international transactions; taxation of residents foreign income and of non-residents domestic income; mechanisms used to mitigate the risks to taxpayers of international double taxation; transfer pricing rules to prevent the avoidance of tax by multinational corporations; anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and challenges posed by taxation of income derived from the digital economy. New material in the third edition includes analysis of the OECD's initiative against base erosion and profit shifting (BEPS), tax aspects of hybrid entities and financial instruments, and taxation of fees for technical services as proposed under the UN Model Treaty. How this will help you: Although of greatest value to tax practitioners and government officials confronting international tax for the first time, this book is sure to continue in use worldwide, by tax professionals at every level of experience. International Tax Primer elucidates both governmental tax planning techniques and the role of the tax adviser concerning international transactions. The analysis of the fundamental principles and structure of international tax is the prime objective of this book. This book serves as a "go-to" resource to fully understand the issues involved in international tax problems such as double taxation, transfer pricing, and treaty shopping--thereby enabling students, government officials and tax practitioners who are confronting international tax for the first time, to proceed confidently with tax issues in international transactions. Through the illustration of numerous examples, this book functions as a case-study material for adopting effective defensive international tax planning measures.

Hardcover: 656 pages

Publisher: Wolters Kluwer; 3 edition (January 21, 2016)

Language: English

ISBN-10: 9041159754

ISBN-13: 978-9041159755

Product Dimensions: 6 x 0.6 x 9.4 inches

Shipping Weight: 1.6 pounds (View shipping rates and policies)

Average Customer Review: Be the first to review this item

Best Sellers Rank: #381,713 in Books (See Top 100 in Books) #9 in Books > Law > Tax Law > International #9 in Books > Business & Money > Taxation > International #104 in Books > Textbooks > Law > Tax Law

Selling Real Estate Without Paying Taxes: Capital Gains Tax Alternatives, Deferral vs. Elimination of Taxes, Tax-Free Property Investing, Hybrid Tax ... Paying Taxes: A Guide to Capital Gains) Small Business Tax Deductions Revealed: 29 Tax-Saving Tips You Wish You Knew (For Self-Employed People Only) (Small Business Tax Tips Book 1) Schedule C Tax Deductions Revealed: The Plain English Guide to 101 Self-Employed Tax Breaks (Small Business Tax Tips) (Volume 2) Schedule C Tax Deductions Revealed: The Plain English Guide to 101 Self-Employed Tax Breaks (For Sole Proprietors Only) (Small Business Tax Tips Book 2) Tax Havens: International Tax Avoidance and Evasion International Tax Primer 475 Tax Deductions for Businesses and Self-Employed Individuals: An A-to-Z Guide to Hundreds of Tax Write-Offs Offshore Companies: How To Register Tax-Free Companies in High-Tax Countries The World's Best Tax Havens (Offshore Tax Series Book 2) The Offshore Tax Guide: Live Work Retire Invest Practically Tax-Free Tax havens and offshore business: Doing business through tax havens Offshore Tax Evasion: IRS Tax Compliance FATCA/FBAR Tax Guide for Business Expenses 2016: Tax Bible Series 2016 J.K. Lasser's Your Income Tax 2017: For Preparing Your 2016 Tax Return EY Tax Guide 2016 (Ernst & Young Tax Guide) Tax Guide for Corporations 2016: Tax Bible Series 2016 Tax Smarts for Small Business: Maximize Your Deductions Using the Latest Changes to the Tax Laws Tax Planning With Offshore Companies & Trusts - The A-Z Guide (Offshore Tax Series Book 3) J.K. Lasser's Your Income Tax 2014: For Preparing Your 2013 Tax Return Tax Savvy for Small Business: A Complete Tax Strategy Guide