International Commercial Tax

The second edition of International Commercial Tax takes account of the OECD's BEPS project and the 2017 revisions of the OECD and UN Model tax treaties, with a greater focus on non-OECD countries and other common law jurisdictions. It provides practical examples and compares the approach under model tax treaties with EU law.

Format: Paperback / softback
Length: 625 pages
Publication date: 07 July 2022
Publisher: Cambridge University Press

The second edition of International Commercial Tax takes into account the significant developments of the past decade. With over sixty percent new material, the book examines the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. As the economic importance of non-OECD countries continues to rise and the UK distances itself from the EU, there has been a shift in focus, with less direct attention on UK domestic law and greater emphasis on the approaches of other significant countries, particularly other common law jurisdictions. This increased flexibility allows for more practical examples to illustrate particular points or issues. Greater attention is given to the UN Model, which is becoming increasingly significant. The book continues to compare the approach under model tax treaties with EU law and is updated with extensive references and illustrations from the growing jurisprudence of the EU Court.

International Commercial Tax, 2nd edition: Taking Account of the Last Decade's Developments

The second edition of International Commercial Tax has been meticulously revised to reflect the substantial developments of the past decade. With over sixty percent new material, the book delves into the outcomes of the OECD's BEPS project and the significant consequential 2017 revisions of the OECD and UN Model tax treaties.

As the economic importance of non-OECD countries continues to rise and the UK distances itself from the EU, there has been a shift in focus, with less direct attention on UK domestic law and greater emphasis on the approaches of other significant countries, particularly other common law jurisdictions. This increased flexibility allows for more practical examples to illustrate particular points or issues. Greater attention is given to the UN Model, which is becoming increasingly significant.

The book continues to compare the approach under model tax treaties with EU law and is updated with extensive references and illustrations from the growing jurisprudence of the EU Court. This comprehensive resource provides tax professionals, policymakers, and scholars with a valuable tool for understanding the evolving landscape of international commercial taxation.

Weight: 896g
Dimension: 154 x 229 x 36 (mm)
ISBN-13: 9781108745130
Edition number: 2 Revised edition