Browse Books

Chapter 1 - Introduction to Taxation

This is a chapter from the Bloomsbury Professional book Principles of International Taxation, 3rd Edition, which provides a clear introduction to international taxation as well as some more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax. The third edition covers such areas as interpretation of double tax treaties, company residence after Smallwood and from credit to exemption method - the 2009 UK tax reforms. The text uses simple examples and diagrams throughout and gives lists of further reading, making it suitable for academic as well as professional use.

Chapter 7, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

Angharad Miller and Lynne Oats

Books online

This chapter forms part of a book, which is available through a subscription.

Find out more and subscribe to books online.

No more searching the library for books or hunting down missing copies.
No more haphazard updating of loose-leaf publications.
Online access for your entire organisation.

Find out more

Log in

Subscribers may access this content by logging in below.

Contact Us

If you would like help, please contact the PLC Helpline or see our Help page.

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247590395033", "objName" : "Chapter 1 - Introduction to Taxation", "userID" : "2", "objUrl" : "", "pageType" : "Book", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-3b01f5d1:15b0b2dd987:4e21", "analyticsSessionCookie" : "2-3b01f5d1:15b0b2dd987:4e22", "statisticSensorPath" : "" }