This book systematically unravels the tax residence of UK companies and the resolutions of dual residence, including specialized residence rules applied to controlled foreign companies, dual resident investing companies, and transfer pricing. The seventeenth edition accurately determines how much UK tax clients will need to pay. It accurately and confidently navigates through the complex issues surrounding the status of residence, non-residence, and the appropriate tax liability. The book also covers key cases of the European Court of Justice.

Product Description: Now in its third edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today, including the recent changes to OECD transfer pricing guidance following the Base Erosion and Profit Shifting (BEPS) initiative...read more

Product Description: Principles of International Taxation, Fifth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax...read more

Product Description: From the PREFACE. Can a people be enriched by their own taxation? That is the question now confronting the American people. If a people can be enriched by the simple process of taking hundreds of millions of dollars annually out of the pockets of the Many, and pouring them into the huge pockets of the Privileged Few; then the Fordney-McCumber Tariff is the most beneficient piece of legislation in the History of the Republic...read more

Product Description: This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources...read more

Product Description: This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law...read more

As countries worldwide have become more economically integrated, the importance of international taxes has grown significantly, especially in countries formerly part of the Soviet Union or the Soviet bloc. The authors of this book worked with the OECD in conducting seminars on international tax for tax officials in these countries. In International Tax Primer, they address international aspects of income taxation in particular countries, emphasising tax treaties and other cooperative arrangements which help coordinate countries' income tax systems with the tax systems of their trading partners. International Tax Primer 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 role of the tax adviser, + tax planning techniques, + international double taxation, + anti-avoidance rules, and + an overview and analysis of tax treaties. The work also offers such practical features as : + an extensive glossary of international tax terms; and + a selected bibliography of international tax reference materials, including a list of periodicals devoted to international tax. Students, government officials, and tax practitioners who may be confronting international tax issues for the first time, as well as experienced international tax practitioners, will find International Tax Primer a helpful articulation of the fundamental principles that arise again and again in this field. It works as both an introduction and a refresher in an area where issues often prove more complex than they seem and where a return to the basics is often the most helpful means of untangling a multi-layered problem.

Product Description: 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...read more

Product Description: The tax system of Pakistan continues to under-perform, in particular, in its ability to raise adequate revenues. The bases of the most important taxes, such as Personal and Corporate Income Tax and the General Sales Tax (GST), continue to be narrow and the level of tax evasion remains high...read more

Product Description: 'The Zurich Tax Handbook should be on the bookshelf of every independent financial adviser, as well as many higher rate tax payers.' Pensions World The Zurich Tax Handbook 2015-16 is your annual authoritative guide to the UK tax system and how it may affect you or your clients...read more

Product Description: The continued success in global tobacco control is detailed in the WHO report on the global tobacco epidemic, 2015. Substantial progress has been made since the entry into force of the WHO Framework Convention on Tobacco Control (WHO FCTC) ten years ago...read more

Product Description: A contributed volume, based on the new transfer pricing Treasury regulations (Section 482), by international tax and accounting experts with extensive experience in this area. International corporations dealing with imported or exported products from their subsidiaries are affected by this new rule and those that do not comply will face strict penalties which can be financially damaging...read more

Product Description: By taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s.

Product Description: South Africa, like many countries in Africa, is resource rich but the benefits are not shared by the whole population. High levels of unemployment are leading to increasing conflict and violence, undermining the brighter future hoped for when apartheid was abolished...read more

Product Description: This book addresses the process of global operations management-from strategic thinking all the way through planning and execution. It demonstrates the implications for the different functional areas involved like operations, marketing, and information systems and contains numerous cases from Europe, the U...read more (view table of contents, read Amazon.com's description)

Product Description: The massive and growing increase in international trade and investment make it increasingly important for corporate counsel and tax practitioners to understand the complexity of tax systems worldwide and to plan for optimal specific arrangements in each cross-border business operation...read more

Product Description: In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal and many issues remain unresolved...read more

Product Description: The U.S. tax code is infected with the chronic diseases of loopholes and inefficiency. These infections are hobbling America's drive to create more good-wage, red, white, and blue jobs here at home. They are a significant drag on our economy and are harming U...read more

Product Description: An overview of the tax systems of 97 countries, covering income tax laws on individuals, corporations, and non-residents. Organized alphabetically by country, tax information for each country is arranged in a standard format for quick access...read more

Product Description: A contributed volume, based on the new transfer pricing Treasury regulations (Section 482), by international tax and accounting experts with extensive experience in this area. International corporations dealing with imported or exported products from their subsidiaries are affected by this new rule and those that do not comply will face strict penalties which can be financially damaging...read more