- 中图分类号: D91
- 语种: ENG
- 出版信息: Kluwer Law International 2019 266页
- EISBN: 9789403502748
- PISBN-P: 9789403502823
- 原文访问地址:
KG评星
知识图谱评星,是一种基于用户使用的评价体系,综合图书的评论数量、引文数量、Amazon评分以及图谱网络中节点的PageRank值(即考虑相邻节点数量和重要性)等多种因素计算而得出的评价数值。星级越高,推荐值越高。CAT核心级
核心学术资源(CAR)项目作为教图公司推出的一项知识型服务,旨在打造一套科学、有效的图书评价体系,并协助用户制定相应的馆藏建设方案。CAR项目调查和分析12所世界一流大学的藏书数据,以收藏学校的数量确定书目的核心级,核心级越高,代表书目的馆藏价值越高。选取核心级在三级以上,即三校以上共藏的图书作为核心书目(CAT)。Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The Primer provides 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.The 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:? role of the tax adviser in planning international transactions;? taxation of residents on foreign income and of nonresidents on domestic income;? mechanisms used to mitigate the risks to taxpayers of international double taxation;? transfer pricing rules to prevent the avoidance of tax by multinational corporations;? anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities;? overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and? challenges posed by taxation of income derived from the digital economy.An extensive glossary of international tax terms is included.With 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 Primer 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.