Lynne Oats is Emeritus Professor of Taxation and Accounting at Exeter University, UK, and was formerly Deputy Director of the Tax Administration Research Centre and Vice Chair of the UK Tax Research Network. She is a member of the Editorial Advisory Panel of the British Tax Review journal. Lynne has been involved in this project since its inception and is joined in this edition by Dr Jennifer E. Farrell, Assistant Professor (Law) at Western University, Ontario, Canada and Associate Research Fellow at the University of Exeter Business School, UK, and Dr Rodrigo Ormeño-Pérez, Associate Professor in the Department of Accounting & Finance at University of Limerick, Ireland and Assistant Professor in Taxation at Birmingham Business School, UK.

• Chapter 1: Global ChallengesChapter 2: Introduction to TaxationChapter 3: International Taxation BasicsChapter 4: ResidenceChapter 5: The Double Tax ProblemChapter 6: Double Tax Treaties Part 1Chapter 7: Double Tax Treaties Part 2Chapter 8: Internationally Mobile Employees Chapter 9: Permanent Establishments Chapter 10: Taxation of Cross-Border Services Chapter 11: Introduction to Tax Havens Chapter 12: MNE Tax Planning: Structure and LocationChapter 13: Finance and Treasury Management Chapter 14: Transfer Pricing Practice Chapter 15: Transfer Pricing Administration Chapter 16: International Tax Avoidance and BEPS 1.0Chapter 17: Anti-Avoidance Rules: StructureChapter 18: Anti-Avoidance Rules: Finance Chapter 19: Improper Use of Treaties Chapter 20: Beyond BEPS 1.0 Chapter 21: European Corporation Tax Issues Chapter 22: Indirect TaxesChapter 23: Tackling TransparencyChapter 24: Tax and Development

Lynne Oats is Emeritus Professor of Taxation and Accounting at Exeter University, UK, and was formerly Deputy Director of the Tax Administration Research Centre and Vice Chair of the UK Tax Research Network. She is a member of the Editorial Advisory Panel of the British Tax Review journal. Lynne has been involved in this project since its inception and is joined in this edition by Dr Jennifer E. Farrell, Assistant Professor (Law) at Western University, Ontario, Canada and Associate Research Fellow at the University of Exeter Business School, UK, and Dr Rodrigo Ormeño-Pérez, Associate Professor in the Department of Accounting & Finance at University of Limerick, Ireland and Assistant Professor in Taxation at Birmingham Business School, UK.

• Chapter 1: Global ChallengesChapter 2: Introduction to TaxationChapter 3: International Taxation BasicsChapter 4: ResidenceChapter 5: The Double Tax ProblemChapter 6: Double Tax Treaties Part 1Chapter 7: Double Tax Treaties Part 2Chapter 8: Internationally Mobile Employees Chapter 9: Permanent Establishments Chapter 10: Taxation of Cross-Border Services Chapter 11: Introduction to Tax Havens Chapter 12: MNE Tax Planning: Structure and LocationChapter 13: Finance and Treasury Management Chapter 14: Transfer Pricing Practice Chapter 15: Transfer Pricing Administration Chapter 16: International Tax Avoidance and BEPS 1.0Chapter 17: Anti-Avoidance Rules: StructureChapter 18: Anti-Avoidance Rules: Finance Chapter 19: Improper Use of Treaties Chapter 20: Beyond BEPS 1.0 Chapter 21: European Corporation Tax Issues Chapter 22: Indirect TaxesChapter 23: Tackling TransparencyChapter 24: Tax and Development

Lynne Oats is Emeritus Professor of Taxation and Accounting at Exeter University, UK, and was formerly Deputy Director of the Tax Administration Research Centre and Vice Chair of the UK Tax Research Network. She is a member of the Editorial Advisory Panel of the British Tax Review journal. Lynne has been involved in this project since its inception and is joined in this edition by Dr Jennifer E. Farrell, Assistant Professor (Law) at Western University, Ontario, Canada and Associate Research Fellow at the University of Exeter Business School, UK, and Dr Rodrigo Ormeño-Pérez, Associate Professor in the Department of Accounting & Finance at University of Limerick, Ireland and Assistant Professor in Taxation at Birmingham Business School, UK.

• Chapter 1: Global ChallengesChapter 2: Introduction to TaxationChapter 3: International Taxation BasicsChapter 4: ResidenceChapter 5: The Double Tax ProblemChapter 6: Double Tax Treaties Part 1Chapter 7: Double Tax Treaties Part 2Chapter 8: Internationally Mobile Employees Chapter 9: Permanent Establishments Chapter 10: Taxation of Cross-Border Services Chapter 11: Introduction to Tax Havens Chapter 12: MNE Tax Planning: Structure and LocationChapter 13: Finance and Treasury Management Chapter 14: Transfer Pricing Practice Chapter 15: Transfer Pricing Administration Chapter 16: International Tax Avoidance and BEPS 1.0Chapter 17: Anti-Avoidance Rules: StructureChapter 18: Anti-Avoidance Rules: Finance Chapter 19: Improper Use of Treaties Chapter 20: Beyond BEPS 1.0 Chapter 21: European Corporation Tax Issues Chapter 22: Indirect TaxesChapter 23: Tackling TransparencyChapter 24: Tax and Development