The Principles Of International Tax Planning

Author : Roy Saunders,Miles Dean,Richard Williams,Diana Van Der Merwe
Publisher : Unknown
Page : 328 pages
File Size : 40,8 Mb
Release : 2008-09-01
Category : Electronic
ISBN : 8171944922

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The Principles Of International Tax Planning by Roy Saunders,Miles Dean,Richard Williams,Diana Van Der Merwe Pdf

The book is based around a case study of a fictitious Italian family with an abundance of personal and corporate tax issues. The work is presented in ten chapters, each covering a specific principle of international tax planning, such as Is the advice lawful? and Why are trusts useful in tax planning? Each chapter is split into two distinct sections. The first section analyses the law applicable to the principle in question, and the second puts this into context by reference to the case study. Accountants, bankers, lawyers, students, tax advisers and managers of trust companies will benefit from studying The Principles of International Tax Planning, either in depth or as a useful reference book. Because the book has been written by a firm specializing in International taxation, it considers the same questions and issues from the perspective of a number of different jurisdictions, such a France, Italy, South Africa, Switzerland, the UK and the US. Whether you are just interested in international tax, or whether international tax is your livelihood, your horizons will be broadened by reading this book, and you will have fun while doing so!

Author : Roy Saunders
Publisher : Unknown
Page : 0 pages
File Size : 55,8 Mb
Release : 2014
Category : Electronic
ISBN : 9350715406

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The Principles of International Tax Planning by Roy Saunders Pdf

Author : Roy Rohatgi
Publisher : Richmond Law & Ted Limited
Page : 400 pages
File Size : 40,8 Mb
Release : 2006-10
Category : Business & Economics
ISBN : 1904501354

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Basic International Taxation by Roy Rohatgi Pdf

"Basic International Taxation provides a uniquely comprehensive overview of the basic principles of the international taxation and considers these in the context of practical planning guidance. The analysis of the practical application of these principles is supported by a detailed review of current international tax practices by leading professionals in over sixty jurisdictions worldwide. "Volume II: Practice includes practical guidance on international tax planning techniques, the use of offshore financial centres for international tax planning, a brief country tax profile of over sixty countries, an analysis of anti-avoidance rules and an overview of some of the current issues in international taxation.

Author : Angharad Miller,Lynne Oats
Publisher : A&C Black
Page : 687 pages
File Size : 43,5 Mb
Release : 2012-01-01
Category : Law
ISBN : 9781847668790

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Principles of International Taxation by Angharad Miller,Lynne Oats Pdf

This superb book will guide the reader through the key issues and practical aspects of international tax practice. It demonstrates how different global tax systems interact and how to prevent paying more tax than necessary. The basic principles of each aspect of international taxation are outlined and then examined in greater depth and detail. This updated third edition includes coverage of both UK and EU legislation and regulation, as well as the key cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they'll apply in practice. Examples of policies adopted in other countries are included, along with specialist commentary and guidance.

Author : Roy Rohatgi
Publisher : Unknown
Page : 467 pages
File Size : 44,7 Mb
Release : 2005
Category : Double taxation
ISBN : 0906524067

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Basic International Taxation: Principles of international taxation by Roy Rohatgi Pdf

Author : Jinyan Li,Arthur J. Cockfield,J. Scott Wilkie
Publisher : Unknown
Page : 573 pages
File Size : 44,5 Mb
Release : 2018
Category : Income tax
ISBN : 0433495642

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International Taxation in Canada by Jinyan Li,Arthur J. Cockfield,J. Scott Wilkie Pdf

Author : Brian J. Arnold
Publisher : Kluwer Law International B.V.
Page : 234 pages
File Size : 41,9 Mb
Release : 2019-01-14
Category : Law
ISBN : 9789403501727

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International Tax Primer by Brian J. Arnold Pdf

Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The Primer provides the reader with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries. This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development's (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive, and continuing issues concerning the digital economy. The book 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 following: • role of the tax adviser in planning international transactions; • taxation of residents on foreign income and of nonresidents on domestic income; • mechanisms used to mitigate the risks to taxpayers of international double taxation; • transfer pricing rules to prevent the avoidance of tax by multinational corporations; • anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; • overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and • challenges posed by taxation of income derived from the digital economy. An extensive glossary of international tax terms is included. With examples of typical international tax planning techniques and descriptions of the work of the major international organizations that play an important role with respect to international tax, the Primer remains the preeminent first recourse for professionals in the field. Although of greatest value to students, tax practitioners and government officials confronting international tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.

Author : Roy Saunders
Publisher : First Stone Publishing
Page : 328 pages
File Size : 51,5 Mb
Release : 2005
Category : Tax planning
ISBN : 1903333229

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The Principles of International Tax Planning by Roy Saunders Pdf

This book aims to demonstrate the intricacies of international tax planning. It is based around a case study of a fictitious Italian family with an abundance of personal and corporate tax issues. Each chapter analyses the laws applicable to the principle in question, then puts this firmly into context by reference to the case study.

Author : Mark Brabazon
Publisher : Cambridge University Press
Page : 417 pages
File Size : 40,7 Mb
Release : 2019-05-02
Category : Law
ISBN : 9781108492256

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International Taxation of Trust Income by Mark Brabazon Pdf

This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.

Author : Andrew Lymer,John Hasseldine
Publisher : Springer Science & Business Media
Page : 319 pages
File Size : 51,6 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461510710

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The International Taxation System by Andrew Lymer,John Hasseldine Pdf

International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Author : Adrian Ogley
Publisher : International Information Services Incorporated
Page : 186 pages
File Size : 49,8 Mb
Release : 1993
Category : Business & Economics
ISBN : 095204420X

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The Principles of International Tax by Adrian Ogley Pdf

This work on international tax aims to strip away the mystique that can surround the subject. International tax is now recognised as an important discipline in its own right. The book sets out to synthesise its most important elements.

Author : Roy Rohatgi
Publisher : Unknown
Page : 0 pages
File Size : 47,7 Mb
Release : 2005
Category : Double taxation
ISBN : 1904501346

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Basic International Taxation: Practice of international taxation by Roy Rohatgi Pdf

This book provides a comprehensive overview of the basic principles of international taxation and considers these in the context of practical planning guidance. Volume 1 (Principles), gives an overview of international taxation, principles of international tax law, model tax conventions on double tax avoidance, and the impact of domestic tax systems. Volume 2 (Practice), deals with the practice of international taxation including international tax planning techniques, basic isssues in anti-avoidance and gives an overview of the international offshore financial centres.

Author : Ulrich Schreiber
Publisher : Springer Science & Business Media
Page : 179 pages
File Size : 46,9 Mb
Release : 2013-01-30
Category : Business & Economics
ISBN : 9783642363061

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International Company Taxation by Ulrich Schreiber Pdf

The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.

Author : Rohit Gupta
Publisher : Unknown
Page : 417 pages
File Size : 51,9 Mb
Release : 2015
Category : Electronic
ISBN : 9350716720

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Principles of International Tax Planning by Rohit Gupta Pdf

Author : Roy Rohatgi
Publisher : Unknown
Page : 128 pages
File Size : 48,6 Mb
Release : 2005
Category : Double taxation
ISBN : LCCN:2005482299

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Basic International Taxation by Roy Rohatgi Pdf