LIBRO

Diritto tributario internazionale

di Victor Uckmar

An analysis of some of the most important issues concerning direct and indirect international taxation. As far as indirect taxes are concerned, the analysis includes customs duties and value added tax. With respect to direct taxes, the book includes contributions regarding international tax planning, taxation of multinational enterprises, international reorganizations, tax havens, EU tax law, transfer pricing, trusts, residence, permanent establishment, etc. Much attention is devoted to the analysis of aspects concerning tax treaties, in this regard, the book covers both general topics (e.g. purpose and scope of tax treaties, interpretation of tax treaties) and more specific aspects concerning tax treaties (e.g. articles of OECD Model Tax Convention, treaty shopping).