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International taxation & tax policy : practical Insights in a Dynamic Multilateral Environment

2018 - Eurilink

291 p.

  • The practical guide “International Taxation & Tax Policy” aims to provide a clear and complete framework of the measures taken at international and european level to counter the erosion of the tax base through the so-called “profit shifting” and the phenomena of tax avoidance and evasion. The book, structured in illustrative tables and summary schemes, effectively examines the most important aspects of complex issues of international taxation, such as, the extremely topical issue of the so-called “digital economy”. Taking into account the most significant topics covered, “International Taxation & Tax Policy” is divided into five sections:• Section 1 – International Framework — key concepts & tax governance,• Section 2 – EU/OECD latest initiatives to counteract BEPS phenomena,
  • • Section 3 – Interdependence of corporate tax strategies and corporate governance,• Section 4 – OECD further initiatives — the increased importance of transparency within the tax framework,• Section 5 – Cases that increased BEPS awareness & concerns.The Guide – updated to the most recent developments at the OECD and EU level – is a valuable tool for anyone who wishes to expand on the subject for academic or professional reasons. [Publisher's text]