Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition over two decades ago.

As countries worldwide have become more economically integrated, The importance of international taxes has grown significantly, especially in countries formerly

International Tax Primer provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples draw

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d