000			01485nam a22002177a 4500
003			JGU
005			20240427020012.0
008			220906b |||||||| |||| 00| 0 eng d
020			_qhbk. _a9789403502823
040			_beng _cJGU
041			_aeng
100	1		_aArnold, Brian J., _eauthor _926970
245	1	0	_aInternational tax primer / _cBrian J. Arnold.
250			_a4th ed.
260			_aThe Netherlands : _bKluwer Law International B.V., _c2019.
520	8		_aInternational Tax Primer' provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This third edition has been expanded substantially, as a result of major developments that have occurred since the second edition of this indispensable resource appeared in 2004 - not least due to the fact that innumerable small and medium-sized firms, as well as individuals, now engage in cross-border transactions that require they, and their tax advisers to confront international tax issues on a regular basis. This book aims to strike a balance between the specific, and the general, by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries.
650		0	_aInternational business enterprises _xTaxation _xLaw and legislation.
999			_c3052615 _d3052615