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against international tax avoidance, the OECD’s drive against `harmful tax practices’, tries to do so . TAXJUSTICEBRIEFING – SOURCE AND RESIDENCE TAXATION – last updated 15 September 2005 4 by strengthening both source and residence taxation, but only by the rich OECD countries, and by attacking tax havens, many of which are poor developing countries. The OECD’s campaign could …

Principles of international taxation pdf
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"Basic International Taxation provides a uniquely comprehensive overview of the basic principles of the international taxation and considers these in the context of practical planning guidance. The analysis of the practical application of these principles is supported by a detailed review of current international tax practices by leading professionals in over sixty jurisdictions worldwide

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Principles of International Taxation Fifth Edition Angharad Miller PhD FCA CTA Senior Lecturer in Taxation, Bournemouth University and Lynne Oats^hD

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