Principles of International Taxation
Kindle Edition or EPUB + Converted PDF نویسندگان: Abbas Sadak
جزئیات
فرمت: Kindle Edition or EPUB + Converted PDF ناشر: Abbas Sadak تاریخ انتشار نسخه الکترونیکی : August 3, 2026
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شابک: 9781066744985 لینک: https://www.amazon.com/dp/B0HM54KGR3
14,894,000 تومان
زمان تحویل: حداکثر 24 ساعت
توضیحات
Principles of International Taxation is a comprehensive and authoritative guide to the legal framework governing cross-border taxation, tax treaty law, and international tax policy - fully updated for 2026.Written by Abbas Sadak FCCA CTA PGDip, this text provides detailed, practitioner-focused analysis of the key pillars of international taxation, including:The OECD/G20 Two-Pillar Solution: Pillar One (Amount A and Amount B) and Pillar Two (Global Anti-Base Erosion Rules - GloBE), including the Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR), and Qualified Domestic Minimum Top-up Tax (QDMTT)The OECD BEPS Action Plan and its ongoing implementation across jurisdictionsTransfer pricing - the arm's length principle, OECD Transfer Pricing Guidelines, and documentation requirementsTax treaty interpretation under the OECD and UN Model ConventionsPermanent establishment concepts in a digital economyControlled Foreign Corporation (CFC) and hybrid mismatch rulesThe EU Anti-Tax Avoidance Directives (ATAD I and II), Mandatory Disclosure Rules (DAC6), and Country-by-Country Reporting (CbCR/DAC4)US international tax - GILTI, FDII, BEAT, and the Inflation Reduction Act / OECD alignmentWithholding taxes, the participation exemption, and cross-border financing structuresWith extensive worked examples, case studies, and references to leading cases and OECD guidance, this book is an essential resource for tax professionals, accountants, lawyers, and postgraduate students undertaking advanced studies in international taxation.Foreword by Les Secular - Senior International Tax Adviser with over 40 years of international tax practice.
14,894,000 تومان
زمان تحویل: حداکثر 24 ساعت