The International Taxation System

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International taxation is a vital issue for a growing number of businesses and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. This text aims to provide this understanding by bringing together experts from the most important fields in the subject. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide an accessible guide to the field. While this text is aimed at masters or advanced undergraduate level students, it should also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.