Principles of International Taxation (Paperback, 9 ed)

Preface Chapter 1: Introduction to taxation Chapter 2: Introduction to international taxation Chapter 3: The right to tax individuals Chapter 4: The right to tax companies Chapter 5: The double tax problem Chapter 6: Double tax relief in practice Chapter 7: Double tax treaties Chapter 8: Internationally mobile employees Chapter 9: Permanent establishments Chapter 10: The taxation of cross-border services Chapter 11: Introduction to tax havens Chapter 12: Foreign expansion: Structure and location Chapter 13: Finance and treasury management Chapter 14: Transfer pricing practice Chapter 15: Transfer pricing administration Chapter 16: Tax Avoidance, BEPs and beyond Chapter 17: Anti-avoidance rules: Structure Chapter 18: Anti-avoidance rules: Finance Chapter 19: Improper use of treaties Chapter 20: European corporation tax issues Chapter 21 Indirect Taxes Chapter 22: Tackling tax evasion Chapter 23: Tax and development Appendix: Articles of the OECD Model Tax Convention on Income and Capital Index