Principles of international taxation

書誌事項

Principles of international taxation

by Angharad Miller and Lynne Oats

Tottel, c2006

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注記

Includes index

内容説明・目次

内容説明

This unique work provides the ideal textbook for students of international taxation and an invaluable overall view for tax practitioners. With the aid of worked examples and case studies, the authors clearly explain the generic principles that apply in an international context, using the UK as an example. The topics covered include double taxation, the use of tax havens, the role of international bodies (such as the OECD, the UN and the EU), transfer pricing, interpretation of double tax treaties and the specific problems arising from e-commerce.

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詳細情報

  • NII書誌ID(NCID)
    BA79295943
  • ISBN
    • 9781845923273
  • 出版国コード
    uk
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Haywards Heath,
  • ページ数/冊数
    xxii, 359 p.
  • 大きさ
    24 cm
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