Basic International Taxation: Practice (vol. II)

Basic International Taxation provides a uniquely comprehensive overview of the basic principles of international taxation and considers them in the context of practical planning guidance. The analysis of the application of these principles is supported by a detailed review of current international tax practices. Volume II: Practice includes practical guidance on international tax planning techniques, an analysis of anti avoidance rules and their use in various countries and a review of the role of offshore financial centres in international taxation. It also contains a brief corporate tax profile in seventy-five countries, and a copy of the United States Model Income Tax Convention of November 15, 2006.