Basic International Taxation Principles

Basic International Taxation provides a uniquely comprehensive overview of the basic principles of international taxation and considers these in the context of practical planning guidance. The analysis of the practical application of these principles is supported by a detailed review of current international tax practices by leading professionals in over sixty jurisdictions worldwide. Volume 1: Principles covers the basic principles of international taxation, an analysis of model tax treaties and a broad overview of various domestic tax systems. It also includes a glossary of terms and a copy of the OECD, UN and US mode tax treaties. Basic International Taxation will prove essential reading for legal, tax and accounting professionals whether in practice, industry, government and academia.Rohatgi, Roy is the author of 'Basic International Taxation Principles', published 2005 under ISBN 9781904501343 and ISBN 1904501346.