INTERNATIONAL TAXATION & TAX POLICY. PRA di VALENTE PIERGIORGIO

THE PRACTICAL GUIDE "INTERNATIONAL TAXATION AND GLOBAL 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 ILLUSTRATIVETABLES 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 AND GLOBAL TAX POLICY" IS DIVIDED INTO FIVE SECTIONS:- SECTION 1 - INTERNATIONAL FRAMEWORK - KEY COCEPTS & TAX GOVERNANCE,- SECTION 2 - TAXPAYERS RIGHTS AND TAX ADVISERS,- SECTION 3 - INTERDEPENDENCE OF CORPORATE TAX STRATEGIES AND CORPORATE GOVERNANCE - TAX IN THE BOARDROOM,- SECTION 4 - OECD FURTHER INITIATIVES.