Presenting its material in a global context, this title provides a clear introduction to international taxation. It explains policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many integral areas of the subject. As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying relevant degrees. It is also widely used by those studying for the GOT Advanced Diploma in International Taxation. Business is increasingly carried out on a global scale and as such, an understanding of how international taxation works is very useful for in house finance teams as well as their advisers. The Ninth Edition is again fully updated to cover important regulatory and legislative developments, including those in light of the ongoing OECD BEPS project implementation. Other key developments include: Progress towards a global minimum corporate tax rate to curb base erosion and tax competition (Pillar 2), Progress in relation to the taxation of digital business including recent OECD (Pillar 1) work on practical implementation and the concurrent proliferation of unilateral measures, Ongoing impact of Covid-19 on international taxation, including growing concern about tax residence rules for individuals.

Progress in relation to tackling tax evasion now that country by country reporting is bedding in, Further developments in European direct taxation including the debt-equity bias reduction allowance (DE8RA) and Directive to prevent the misuse of shell entities. This title is updated by Lynne Oats, Emeritus Professor of Taxation, University of Exeter, and formerly Deputy Director of the Tax Administration Research Centre. She has been involved in this project since its inception.