International tax primer / Brian J. Arnold
Tipo de material: TextoDetalles de publicación: Alphen aan den Rijn : Kluwer Law International, 2019 Edición: 4th editionDescripción: xii, 245 pages ; 25 cmISBN: 9403502827; 9789403502823Tema(s): International business enterprises -- Taxation -- Law and legislation | Multinacionales -- Impuestos -- DerechoTipo de ítem | Biblioteca de origen | Signatura | Estado | Fecha de vencimiento | Código de barras | Reserva de ítems |
---|---|---|---|---|---|---|
Monografías | 01. BIBLIOTECA CAMPUS JEREZ | Fn-3889 (Navegar estantería(Abre debajo)) | Disponible Ubicación en estantería | Bibliomaps® | 3744539300 |
Includes index
Introduction -- Jurisdiction to tax -- Taxation of residents -- Double taxation relief -- Taxation of nonresidents -- Transfer pricing -- Anti-avoidance measures -- An introduction to tax treaties -- Emerging issues
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
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