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International Tax Policy and Double Tax Treaties

This book gives the reader an understanding of the concepts that underlie international tax law and double tax treaties.
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Title:

International Tax Policy and Double Tax Treaties

Subtitle:

An Introduction to Principles and Application (Second Revised Edition)

Author(s):
Date of publication:
ISBN:

978-90-8722-257-4

Type of publication:

Print Book

Number of pages:

432

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Price:
EUR 100 / USD 130 (VAT excl.)
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Title:

International Tax Policy and Double Tax Treaties

Subtitle:

An Introduction to Principles and Application (Second Revised Edition)

Author(s):
Date of publication:
ISBN:

978-90-8722-258-1

Type of publication:

eBook

Number of pages:

432

Other:

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Price:
EUR 80 / USD 104 (VAT excl.)
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Title:

International Tax Policy and Double Tax Treaties

Subtitle:

An Introduction to Principles and Application (Second Revised Edition)

Author(s):
Date of publication:
ISBN:

978-90-8722-257-4

Type of publication:

Online book

Number of pages:

432

Access:

Up to 5 users. View purchase information

Price:
EUR 100 / USD 130 (VAT excl.)
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International Tax Policy and Double Tax Treaties

Why this book?

The world of international tax is constantly changing. Policies change, taxpayers modify their behaviour, laws change, new double tax agreements are concluded, existing ones are amended, and administrative practice is improved. International Tax Policy and Double Tax Treaties gives the reader an understanding of the concepts that underpin the dynamics of international tax law and double tax treaties.

This is an introductory book for an international readership, written primarily as a teaching text for generic international taxation courses. It draws on the tax law, double tax treaties, and experience of different countries to illustrate the application of general principles. The concepts addressed in the book are applicable to the international tax systems of developed, developing and transitional economies.

The book is an excellent learning tool for students and offers a useful refresher on fundamental precepts to experienced practitioners. The numerous case studies provide the reader with the opportunity to apply the principles and examples discussed to factual situations.

This new edition captures recent significant international tax policy and treaty developments, including modifications to the OECD and United Nations model double tax treaties and commentaries concerning permanent establishments and business profits, the taxation of technical services, electronic commerce issues, and international tax avoidance strategies adopted by high-profile multinational enterprises and intergovernmental responses to them.
 

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Now available: Chinese edition
A Chinese-language edition of the International Tax Policy and Double Tax Treaties by IBFD and China Taxation Publishing House is now available. To order your copy, please visit the China Taxation Publishing House website

Main contents

 

  • 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

 

 

Author(s)

Dr Kevin Holmes is an international tax adviser to ministries of finance and tax administrations in developing countries. He was formerly a Professor in the School of Accounting and Commercial Law at Victoria University of Wellington, New Zealand, where he specialized in teaching and research in taxation. He was 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. Over the past 15 years, Dr Holmes has undertaken a wide variety of tax consulting projects in developing and transitional economies. He is the author of several publications on international taxation.

 

First edition reviewed by Rui Camacho Palma


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