{"product_id":"9781526526168-principles-of-intl-taxation-9","title":"Principles of International Taxation","description":"\u003cmeta content=\"text\/html; charset=utf-8\" http-equiv=\"Content-Type\"\u003e\u003cp\u003e\u003cspan\u003e\u003cp\u003eThis title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader’s understanding and offers more in-­depth material on many important areas of the subject. \u003cbr\u003e\u003cbr\u003eAs well as practitioners who are less familiar with international taxation principles,  this title is also used as a core text by many undergraduate  and post graduate students studying business degrees. It is also widely used by those studying for the CIOT Advanced Diploma in International Taxation.\u003cbr\u003e\u003cbr\u003eBusiness is increasingly carried on a global scale and as such an understanding of how international taxation works is very useful for in house finance teams as well as their advisers. \u003cbr\u003e\u003cbr\u003eThe 9th edition is again fully updated to cover important regulatory and legislative developments, including those in light of the  ongoing OECD BEPS project implementation. Other key developments include:\u003cbr\u003e\u003cbr\u003eProgress towards a global minimum corporate tax rate to curb base erosion and tax competition (Pillar 2), eg OECD implementation framework and UK draft legislation\u003cbr\u003eNew crypto asset reporting framework released by OECD.\u003cbr\u003eOngoing impact of Covid-19 on international taxation\u003cbr\u003eProgress in relation to tackling tax evasion now that country by country reporting is bedding in. \u003cbr\u003eFurther developments in European direct taxation including the debt-equity bias reduction allowance (DEBRA) and new Directive to prevent the misuse of shell entities. \u003cbr\u003e\u003cbr\u003eThe updating is done by  Lynne Oats, Professor of Taxation and Accounting, University of Exeter Business School, and formerly Deputy Director of the Tax Administration Research. She has managed this project since it's inception.\u003c\/p\u003e\n\u003cbr\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"Rarewaves","offers":[{"title":"Default Title","offer_id":41489770578017,"sku":"9781526526168","price":191.37,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0092\/7504\/8033\/files\/orig_27652026.jpg?v=1721981692","url":"https:\/\/www.rarewaves.com\/products\/9781526526168-principles-of-intl-taxation-9","provider":"Rarewaves.com","version":"1.0","type":"link"}