000			01117nam a2200157Ia 4500
005			20260716044019.0
080			_a11.01.02 M647
100			_aMiller, Angharad
245			_aPrinciples of international taxation
250			_a3rd ed.
260			_bBloomsbury Professional _aWest SussexGB _c2012
300			_axxxv, 649 p.
520			_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.
583			_c2/15/12 _kEVELYND
942			_cM _mM647
999			_c58717 _d58717