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    International Tax Primer (Paperback) By (author) Brian J. Arnold, By (author) Michael J. McIntyre

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    DescriptionThis text 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. It grew out of the authors' work with the OECD in conducting seminars on international tax for tax officials in countries emerging from the collapse of the Soviet Union. The book emphasizes tax treaties and other co-operative arrangements that countries employ to co-ordinate their income tax systems with the tax systems of their trading partners, aiming 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. It should work 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. The second edition provides updates for recent developments and expands the coverage by providing many new examples. A chapter dealing with harmful tax competition, hybrid entities, and the taxation of e-commerce has been added to the book.

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  • Full bibliographic data for International Tax Primer

    International Tax Primer
    Authors and contributors
    By (author) Brian J. Arnold, By (author) Michael J. McIntyre
    Physical properties
    Format: Paperback
    Number of pages: 174
    Width: 150 mm
    Height: 239 mm
    Thickness: 13 mm
    Weight: 227 g
    ISBN 13: 9789041188984
    ISBN 10: 9041188983

    B&T Book Type: NF
    BIC E4L: LAW
    Nielsen BookScan Product Class 3: S5.4
    B&T Merchandise Category: TXT
    BIC subject category V2: KCL
    B&T Modifier: Subject Development: 10
    Ingram Subject Code: LE
    Libri: I-LE
    BIC subject category V2: LNU
    B&T General Subject: 180
    B&T Modifier: Region of Publication: 04
    B&T Modifier: Academic Level: 02
    BISAC V2.8: LAW086000
    Warengruppen-Systematik des deutschen Buchhandels: 27880
    BISAC V2.8: BUS000000
    BIC subject category V2: LBBM
    DC21: 341.751
    BISAC V2.8: LAW051000, BUS064020
    LC subject heading:
    DC22: 341.4/844, 341.4844
    LC classification: K4542 .A83 2002
    Thema V1.0: KCL, LBBM, LNU
    2, New edition
    Edition statement
    New edition
    Kluwer Law International
    Imprint name
    Kluwer Law International
    Publication date
    01 December 2002
    Publication City/Country