Advanced introduction to international tax law

Ключевые слова

Тематические рубрики

• Law - International tax law
• Taxation - Law and legislation
• Double taxation

Аннотация

This book provides an overview of the key issues of international tax law. Systems of taxation deviate between jurisdictions, and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature of source of income. The book explores the nuances in the varying taxation systems, defines and discusses the main types of jurisdiction to tax, delineates the source of income that is crucial for taxing non-residents and foreign tax credits, explains in depth both inbound and outbound taxation on both passive and active income, discusses transfer pricing, explains how the mentioned elements are influenced by tax treaties and looks at the future of the international tax regime.