Principles of International Taxation

This superb book guides you through the key issues and practical aspects of international tax practice. Written by two leading specialists in this area, it demonstrates how different global tax systems interact, and how to prevent paying more tax than necessary. The basic principles of each aspect of international taxation are outlined, then examined in greater depth and detail. Coverage includes both UK and EU legislation and regulation plus the KEY cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they'll apply in practice. Examples of policies adopted in other countries are included along with specialist commentary and guidance.

Angharad Miller and Lynne Oats are two leading international tax academics