Overview

Providing a clear introduction to the basics of international taxation and presenting its material in a global, non-jurisdictional context, this title explains the principles, policy, and legal issues central to cross-border taxation. This title is used by practitioners, including in-house finance teams and advisers, as well as many undergraduate and postgraduate students studying business and law degrees. It is widely used by candidates studying for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation (ADIT). The 10th Edition is again fully updated to cover significant developments, including: · Emerging global challenges including trade disruption and unprecedented use of tariffs as well as increased prevalence of environmental taxes, green incentives and carbon border adjustment mechanisms to tackle climate change. · Increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI). · Progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges. · Growing concern about the challenges posed by increased mobility and remote working practices, which cut across corporation tax, employee taxes and sales taxes. · The negotiations and implications of the United Nations (UN) Framework Convention on International Tax Cooperation. · Recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.

Full Product Details

Author:   Lynne Oats
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
Edition:   10th edition
ISBN:  

9781526533678

ISBN 10:   1526533677
Pages:   688
Publication Date:   25 September 2025
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Forthcoming
Availability:   Not yet available  
This item is yet to be released. You can pre-order this item and we will dispatch it to you upon its release.

Table of Contents

Chapter 1: Global Challenges Chapter 2: Introduction to Taxation Chapter 3: International Taxation Basics Chapter 4: Residence Chapter 5: The Double Tax Problem Chapter 6: Double Tax Treaties Part 1 Chapter 7: Double Tax Treaties Part 2 Chapter 8: Internationally Mobile Employees Chapter 9: Permanent Establishments Chapter 10: Taxation of Cross-Border Services Chapter 11: Introduction to Tax Havens Chapter 12: MNE Tax Planning: Structure and Location Chapter 13: Finance and Treasury Management Chapter 14: Transfer Pricing Practice Chapter 15: Transfer Pricing Administration Chapter 16: International Tax Avoidance and BEPS 1.0 Chapter 17: Anti-Avoidance Rules: Structure Chapter 18: Anti-Avoidance Rules: Finance Chapter 19: Improper Use of Treaties Chapter 20: Beyond BEPS 1.0 Chapter 21: European Corporation Tax Issues Chapter 22: Indirect Taxes Chapter 23: Tackling Transparency Chapter 24: Tax and Development

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Author Information

This title is updated by Lynne Oats, Emeritus Professor of Taxation, University of Exeter, United Kingdom who has been involved in this project since its inception and is joined in this edition by Dr Jennifer E. Farrell, Assistant Professor (Law), Western University, Ontario, Canada and Dr Rodrigo Ormeño-Pérez, Associate Professor (Accounting), University of Limerick, Ireland.

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