The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning poi

This superb book will guide the reader through the key issues and practical aspects of international tax practice. It demonstrates how different global tax syst

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t

This work on international tax aims to strip away the mystique that can surround the subject. International tax is now recognised as an important discipline in

This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and