"Read [Book] Principles of International Taxation: Fourth Edition
Link Here : https://tutupsego.blogspot.com/?book=1780434537
This fourth edition of Principles of International Taxation is a highly accessible text which provides a clear introduction to international taxation, as well as more in-depth material on many essential areas of the subject. While using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax. The book deals with the legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader's understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use. The fourth edition includes the following updates: the statutory residence test * expansion of remittance basis * branch exemption * a review of patent box/interest box regimes * significant changes to UK Controlled Foreign Corporation (CFC) rules
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