Principles of International Taxation

Chapter 1 Introduction to Taxation Chapter 2 Introduction to International Taxation Chapter 3 The Right to Tax Individuals Chapter 4 The Right to Tax Companies Chapter 5 The Double Tax Problem Chapter 6 Double Tax Relief in Practice Chapter 7

Lynne Oats is the Professor of Taxation and Accounting at Exeter University, Deputy Director of the Tax Administration Research Centre and Vice Chair of the UK Tax Research Network. She is also the Assistant Editor of British Tax Review.