Title
International Tax Primer
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About This Book:International Tax Primer Provides An Accessible And Comprehensive Guide To The Fundamental Aspects Of International Taxation With An Introduction To The Policies That Countries Seek To Advance With Their International Tax Rules. Tax Practitioners, Multinational Companies And National Tax Authorities Have Relied On This Indispensable Resource Since Its First Edition Nearly Two Decades Ago. The Primer Provides The Reader With An Introductory Analysis Of The Major Issues That A Country Must Confront In Designing Its International Tax Rules And Coordinating Those Rules With The Tax Systems Of Its Trading Partners, With Numerous Examples Drawn From The Practices Of Both Developed And Developing Countries. This Fourth Edition Follows The Format And Sequence Of Earlier Editions But Adds Details On Ongoing Developments Surrounding The Organisation For Economic Cooperation And Developments (Oecd) Base Erosion And Profit Shifting (Beps) Project, Updates To The Oecd And Un Model Conventions, The 2017 Us Tax Reform, The Eu Antitax Avoidance Directive And Continuing Issues Concerning The Digital Economy.Whats In This Book:The Book Strikes 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. Coverage Includes The Following With An Extensive Glossary Of International Tax Terms: Role Of The Tax Adviser In Planning International Transactions; Taxation Of Residents On Foreign Income And Of Nonresidents On 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; Antiavoidance 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.How This Will Help You:With Examples Of Typical International Tax Planning Techniques And Descriptions Of The Work Of The Major International Organizations That Play An Important Role With Respect To International Tax, The Primer Remains The Preeminent First Recourse For Professionals In The Field. Although Of Greatest Value To Students, Tax Practitioners And Government Officials Confronting International Tax For The First Time, This Book Is Sure To Continue In Use By Tax Professionals At Every Level Of Experience And On A Worldwide Basis. The Primer Provides The Reader An Easytoread Understanding Of The Basic Concepts And Structural Features Of International Taxation That Form The Basis For All Countries International Tax Rules Obtaining An Understanding Of The Tax Policy Principles Underlying The International Tax System.
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- Q: What is the page count of the International Tax Primer? A: The International Tax Primer has two hundred sixty-four pages. This makes it a comprehensive yet manageable read for those new to international taxation.
- Q: What are the dimensions of this book? A: The book measures six point two six inches in length, zero point seven five inches in width, and nine point seven six inches in height. These dimensions make it suitable for both storage and portability.
- Q: What type of binding does this book have? A: The International Tax Primer is bound in hardcover. This ensures durability and a professional appearance, ideal for reference in a professional setting.
- Q: How do I use the International Tax Primer? A: You can use this book as a reference guide to understand international taxation principles. It's particularly beneficial for tax practitioners, students, and government officials.
- Q: Is this book suitable for beginners in international tax? A: Yes, the International Tax Primer is designed for beginners and professionals alike. It offers a clear introduction to complex tax concepts and policies.
- Q: Can I use this book for practical examples of international tax? A: Yes, the book includes numerous practical examples from various countries. This helps illustrate how international tax principles are applied in real-world situations.
- Q: How do I keep the International Tax Primer in good condition? A: To maintain its condition, store the book upright and avoid exposure to moisture. Regularly dust the cover to keep it clean.
- Q: Is there a glossary in the International Tax Primer? A: Yes, the book includes an extensive glossary of international tax terms. This is especially helpful for readers unfamiliar with specific terminology.
- Q: How should I store this book? A: Store the International Tax Primer in a dry, cool place, preferably on a shelf. Avoid stacking heavy items on top to prevent damage.
- Q: What is the target audience for the International Tax Primer? A: The target audience includes tax practitioners, multinational corporations, and government officials. It is also suitable for students studying international taxation.
- Q: What makes the International Tax Primer a valuable resource? A: The Primer is valuable because it offers a comprehensive overview of international taxation, including updates on current policies and frameworks.
- Q: Can this book help me understand the OECD BEPS project? A: Yes, the International Tax Primer discusses the OECD's base erosion and profit shifting project. This context is critical for understanding contemporary international tax issues.
- Q: Is the International Tax Primer up to date with recent tax reforms? A: Yes, the fourth edition includes updates on the 2017 US tax reform and the EU anti-tax avoidance directive. It reflects ongoing developments in international tax.
- Q: Are there examples from both developed and developing countries? A: Yes, the book draws examples from practices in both developed and developing countries. This provides a well-rounded perspective on international tax issues.
- Q: Is this book helpful for understanding digital economy taxation? A: Yes, it addresses challenges concerning taxation of income from the digital economy. This is increasingly relevant in today's global financial landscape.
- Q: What kinds of tax planning techniques does the book cover? A: The International Tax Primer covers typical international tax planning techniques, including transfer pricing and anti-avoidance measures. This aids in comprehensive understanding for practitioners.