{"product_id":"international-tax-primer-hardcover-1","title":"International Tax Primer - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eBrian J. Arnold\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eAbout this book: \u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eInternational Tax Primer\u003c\/strong\u003e provides an accessible and comprehensive guide to the fundamental aspects of international taxation with an introduction to the policies that countries seek to advance with their international tax rules. Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The \u003cem\u003ePrimer \u003c\/em\u003eprovides 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.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eWhat's in this book: \u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eThe 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 with an extensive glossary of international tax terms: \u003c\/p\u003e \u003cul\u003e \u003cli\u003erole of the tax adviser in planning international transactions;\u003c\/li\u003e \u003cli\u003etaxation of residents on foreign income and of nonresidents on domestic income;\u003c\/li\u003e \u003cli\u003emechanisms used to mitigate the risks to taxpayers of international double taxation;\u003c\/li\u003e \u003cli\u003etransfer pricing rules to prevent the avoidance of tax by multinational corporations;\u003c\/li\u003e \u003cli\u003eanti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities;\u003c\/li\u003e \u003cli\u003eoverview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and\u003c\/li\u003e \u003cli\u003echallenges posed by taxation of income derived from the digital economy.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003cstrong\u003eHow this will help you: \u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eWith 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 \u003cem\u003ePrimer\u003c\/em\u003e 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. The \u003cem\u003ePrimer \u003c\/em\u003eprovides the reader an easy-to-read understanding of the basic concepts and structural features of international taxation that form the basis for all countries' international tax rules obtaining an understanding of the tax policy principles underlying the international tax system.\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 264\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.8 x 9.8 x 6.3 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e January 15, 2019\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":52882574082323,"sku":"9789403502823","price":171.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0965\/6300\/3667\/files\/bjJXVWwzcDdNcDN0SGFwak0vNG1ydz09.webp?v=1767700552","url":"https:\/\/finduslaw.com\/products\/international-tax-primer-hardcover-1","provider":"FindUSlaw Bookstore","version":"1.0","type":"link"}