International Tax Primer, Second Edition
The international aspects of income taxation have become increasingly important as countries worldwide have become more economically integrated. 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. It grew out of the authors' work with the OECD in conducting seminars on international tax for tax officials in countries...
Search in google:
The international aspects of income taxation have become increasingly important as countries worldwide have become more economically integrated. International Tax Primer provides an introduction to the policies that countries seek to advance with the
PrefaceCh. 1Introduction1Ch. 2Jurisdiction to Tax15Ch. 3Double Taxation Relief27Ch. 4Transfer Pricing55Ch. 5Anti-Avoidance Measures81Ch. 6Tax Treaties103Ch. 7Emerging Issues137Glossary of International Tax Terms159Selected Bibliography171Index177
