01035nam a2200121Ia 4500080001800000100002100018245004100039250001200080260004900092300001700141520073400158583002100892  a11.01.02 M647  aMiller, Angharad  aPrinciples of international taxation  a3rd ed.  bBloomsbury ProfessionalaWest SussexGBc2012  axxxv, 649 p.  aExamines international tax principles primarily from the viewpoint of a multinational group of companies. Includes a brief introduction to taxation including the different forms that it takes and how tax systems are designed and administered.  Introduces some key issues in international taxation, globalisation, residence, source, double taxation and an introduction to double tax treaties. Looks at what happens when one moves from doing business with one country to anothe.  Examines the way in which differences in tax systems can be exploited by taxpayers to minimise global tax liabilities and, the influence of the EU on both direct and indirect taxation as well as some broad policy issues in the international tax arena.  c2/15/12kEVELYND