01064nam a2200133Ia 450000500170000008000180001710000210003524500410005625000120009726000490010930000170015852007340017558300210090920260716044019.0  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