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Providing a clear introduction to the basics of international taxation and presenting its material in a global, non-jurisdictional context, this title explains the principles, policy, and legal issues central to cross-border taxation. This title is used by practitioners, including in-house finance teams and advisers, as well as many undergraduate and postgraduate students studying business and law degrees. It is widely used by candidates studying for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation (ADIT).
The
10th Edition is again fully updated to cover significant developments, including:
· Emerging global challenges including trade disruption and unprecedented use of tariffs as well as increased prevalence of environmental taxes, green incentives and carbon border adjustment mechanisms to tackle climate change.
· Increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI).
· Progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges.
· Growing concern about the challenges posed by increased mobility and remote working practices, which cut across corporation tax, employee taxes and sales taxes.
· The negotiations and implications of the United Nations (UN) Framework Convention on International Tax Cooperation.
· Recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.
List of contents
Chapter 1: Global Challenges
Chapter 2: Introduction to Taxation
Chapter 3: International Taxation Basics
Chapter 4: Residence
Chapter 5: The Double Tax Problem
Chapter 6: Double Tax Treaties Part 1
Chapter 7: Double Tax Treaties Part 2
Chapter 8: Internationally Mobile Employees
Chapter 9: Permanent Establishments
Chapter 10: Taxation of Cross-Border Services
Chapter 11: Introduction to Tax Havens
Chapter 12: MNE Tax Planning: Structure and Location
Chapter 13: Finance and Treasury Management
Chapter 14: Transfer Pricing Practice
Chapter 15: Transfer Pricing Administration
Chapter 16: International Tax Avoidance and BEPS 1.0
Chapter 17: Anti-Avoidance Rules: Structure
Chapter 18: Anti-Avoidance Rules: Finance
Chapter 19: Improper Use of Treaties
Chapter 20: Beyond BEPS 1.0
Chapter 21: European Corporation Tax Issues
Chapter 22: Indirect Taxes
Chapter 23: Tackling Transparency
Chapter 24: Tax and Development
About the author
Lynne Oats is Emeritus Professor of Taxation and Accounting at Exeter University, UK, and was formerly Deputy Director of the Tax Administration Research Centre and Vice Chair of the UK Tax Research Network. She is a member of the Editorial Advisory Panel of the
British Tax Review journal.
Lynne has been involved in this project since its inception and is joined in this edition by
Dr Jennifer E. Farrell, Assistant Professor (Law) at Western University, Ontario, Canada and Associate Research Fellow at the University of Exeter Business School, UK, and
Dr Rodrigo Ormeño-Pérez, Associate Professor in the Department of Accounting & Finance at University of Limerick, Ireland and Assistant Professor in Taxation at Birmingham Business School, UK.
