Regardless of a taxpayer’s background or geographical location, international tax law and practice are underpinned by generic principles, which must be considered when a country taxes cross-border transactions and economic events.

International Tax Policy and Double Tax Treaties gives the reader an understanding of the concepts that underlie international tax law and double tax treaties.

Written primarily as a teaching text for generic international taxation courses, this book is both an excellent learning tool for students and offers a useful refresher to experienced practitioners on fundamental taxation principles.

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• Contains an overview of the concepts that underlie double tax treaties, including the legal framework, structure, administration and personal material scope of double tax treaties.
• Contains an analysis of the concepts that underpin international tax policy, regarding residence, permanent establishments, business profits, dividends and tax avoidance.
• Examines the experiences of different countries to illustrate the application of general principles and propositions in regard to tax law and double tax treaties.
• Includes numerous case studies that provide the reader with the opportunity to apply the principles and examples discussed to factual situations.

Dr Kevin Holmes is a Professor in the School of Accounting and Commercial Law at the Victoria University of Wellington, New Zealand, where he specializes in teaching and research in taxation. He was formerly a Principal Research Associate at IBFD in Amsterdam, the Netherlands, head of IBFD’s Government Consultancy Department and a tax partner of an international accountancy firm. Dr Holmes has participated in various consulting projects in developing and transitional economies and is the author of several publications on international taxation.