Abstract

A core text for students of international taxation and for professionals wanting a sound overview of the subject. THe text takes an international perspective although there is some UK-specific content. Main content: The jurisdiction to tax: source and residence Company residence Individuals: residence Double tax relief Double tax treaties Permanent establishments Anti-haven legislation Taxation of international financing Transfer pricing Limitation of benefits Taxation of e-commerce Tax competition International VAT Tax harmonisation within the EU Taxation and development