INTERNATIONAL TAXATION & TAX POLICY - Practical Insights in a Dynamic Multilateral Environment

/
INTERNATIONAL TAXATION & TAX POLICY - Practical Insights in a Dynamic Multilateral Environment

Author: Piergiorgio Valente

The practical guide “International Taxation & Tax Policy” aims to provide a clear and complete framework of the measures taken at international and European level to counter the erosion of the tax base through the so-called “profit shifting” and the phenomena of tax avoidance and evasion.

The book, structured in illustrative tables and summary schemes, effectively examines the most important aspects of complex issues of international taxation, such as, the extremely topical issue of the so-called “digital economy”.

Taking into account the most significant topics covered, “International Taxation & Tax Policy” is divided into five sections:

  • Section 1 – International Framework - Key Concepts & Tax Governance,

  • Section 2 – EU/OECD Latest Initiatives to Counteract BEPS Phenomena,

  • Section 3 – Interdependence of Corporate Tax Strategies and Corporate Governance,

  • Section 4 – OECD Further Initiatives - The Increased Importance of Transparency Within the Tax Framework,

  • Section 5 – Cases that Increased BEPS Awareness & Concerns.

The Guide - updated to the most recent developments at the OECD and EU level – is a valuable tool for anyone who wishes to expand on the subject for academic or professional reasons.

To order the book, click here

Read More

THE EU AND SUPRANATIONAL ORGANISMS TAX POLICY MANUAL

/
THE EU AND SUPRANATIONAL ORGANISMS TAX POLICY MANUAL

Author: Piergiorgio Valente

The EU and Supranational Organisms Tax Policy Manual intends to provide a concise and comprehensive picture of the developments on the tax treatment of legal entities within the framework of the EU and of the main Supranational Organisms (the OECD among these).

The text mainly addresses measures adopted at both, EU and international level, to counteract the double taxation phenomenon, which is historically deemed one of the major obstacles hindering EU entrepreneurial activities abroad.

The work puts special focus on developments witnessed in the last few years vis-à-vis the struggle against tax evasion, the latter being a crucial issue which has come under the spotlight of the international scenario, while giving due account of the most recent studies and further in-depth analyses conducted on such theme by the OECD (so-called BEPS Project).

The Manual, mainly addressed to students, stands out for its brilliant approach to the subject-matter and prompt identification of important contents.

Read More