TY  - BOOK
AU  - Miller, Angharad
TI  - Principles of international taxation
PY  - 2012///
CY  - West SussexGB
PB  - Bloomsbury Professional
N2  - Examines 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
ER  -