International tax primer

International Tax Primer' 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.0This fourth edition follows the format and sequence of earlier ed...

Полное описание

Библиографическая информация
Главный автор: Arnold, Brian J.
Формат: Электронная книга
Язык:English
Публикация: Alphen aan den Rijn, The Netherlands Kluwer Law International, [2019]
Редактирование:Fourth edition.
Предметы:
Online-ссылка:EBSCOhost
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Описание
Итог:International Tax Primer' 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.0This 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.
Объем:1 online resource (264 pages)
ISBN:9789403501727
9403501723