International Tax Policy and Double Tax Treaties, 2nd edition

Book overview

This book provides readers with insights into the fundamental principles that underlie international tax law and the significance of double tax treaties.

Key themes and topics

The landscape of international taxation is constantly changing. Policies shift, taxpayers adapt their strategies, legislations evolve, new double tax agreements are negotiated, existing ones undergo revisions while administrative practices by tax authorities are refined. International Tax Policy and Double Tax Treaties helps readers understand the fundamental concepts that underlie the dynamics of international tax law and double tax treaties.

Designed as an introductory resource for an international audience, this book is primarily written as a fundamental teaching text for generic international taxation courses. It offers insights related to tax law, double tax treaties, and the experiences of multiple countries to highlight the application of general principles. These concepts are applicable to the worldwide tax systems of both advanced and emerging economies, as well as transitional nations.

This publication is an invaluable learning asset for students and serves as an effective refresher for seasoned practitioners. The several case studies empower readers to put the principles and examples into practice within real-world scenarios.

Our updated edition captures the latest and most substantial developments in international tax policy and countries tax treaty developments. These include revisions to the OECD and United Nations model double tax treaties and commentaries about topics such as permanent establishments, business profits, the taxation of technical services, the complexities of electronic commerce, and international tax avoidance strategies adopted by prominent multinational corporations, along with the coordinated responses of governments to address these challenges.