With examples of typical international tax planning techniques and descriptions of the work of the major international organizations that play an important role with respect to international tax, the Primer remains the preeminent first recourse for professionals in the field. Although of greatest value to students, tax practitioners and government officials confronting international tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis. The Primer provides the reader an easy-to-read understanding of the basic concepts and structural features of international taxation that form the basis for all countries international tax rules obtaining an understanding of the tax policy principles underlying the international tax system.
