International Tax Primer
INTERNATIONAL TAX PRIMER, 2nd Edition, Kluwer Law International, 2002
Posted: 28 Feb 2003
Abstract
This book offers a concise discussion of the major income tax rules affecting multinational corporations and other taxpayers engaged in cross-border activities. It takes a worldwide perspective, providing many examples drawn from a wide variety of countries. Topics covered include residency rules, relief measures for avoiding international double taxation, transfer pricing rules, and various anti-avoidance rules, including the complex rules designed to prevent the shifting of income to tax havens. Tax treaties are addressed in some detail, with emphasis on the OECD and United Nations model conventions. A new chapter discusses the tax aspects of e-commence, the OECD initiative against harmful tax competition, and the use of hybrid entities for tax planning. The book includes substantial discussion of international tax policy issues and offers a critique of the efforts of the OECD and various countries to address those issues.
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