Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected.Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:Introduces tax as a field of enormous potential for research to all social scientistsExplains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiriesEncourages researchers to think differently about this subjectGiven the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected.Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:Introduces tax as a field of enormous potential for research to all social scientistsExplains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiriesEncourages researchers to think differently about this subjectGiven the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected.

Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:

Introduces tax as a field of enormous potential for research to all social scientists Explains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiries Encourages researchers to think differently about this subject

Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected.

Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:

Introduces tax as a field of enormous potential for research to all social scientists Explains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiries Encourages researchers to think differently about this subject

Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader''s understanding and offers more in-depth material on many important areas of the subject.Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level.Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are:- changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B;- further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including:-- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse;-- the implementation of transfer pricing documentation and country-by-country reporting;-- multilateral instrument implementation;- the impact of Covid-19 on international taxation;- further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD''s unified approach and the UN modifications to the Model Double Taxation Convention.- Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader''s understanding and offers more in-depth material on many important areas of the subject.Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level.Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are:- changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B;- further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including:-- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse;-- the implementation of transfer pricing documentation and country-by-country reporting;-- multilateral instrument implementation;- the impact of Covid-19 on international taxation;- further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD''s unified approach and the UN modifications to the Model Double Taxation Convention.- Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.

This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader''s understanding and offers more in-­depth material on many important areas of the subject. As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying business degrees. It is also widely used by those studying for the CIOT Advanced Diploma in International Taxation.Business is increasingly carried on a global scale and as such an understanding of how international taxation works is very useful for in house finance teams as well as their advisers. The 9th edition is again fully updated to cover important regulatory and legislative developments, including those in light of the ongoing OECD BEPS project implementation. Other key developments include:Progress towards a global minimum corporate tax rate to curb base erosion and tax competition (Pillar 2), eg OECD implementation framework and UK draft legislationNew crypto asset reporting framework released by OECD.Ongoing impact of Covid-19 on international taxationProgress in relation to tackling tax evasion now that country by country reporting is bedding in. Further developments in European direct taxation including the debt-equity bias reduction allowance (DEBRA) and new Directive to prevent the misuse of shell entities. The updating is done by Lynne Oats, Professor of Taxation and Accounting, University of Exeter Business School, and formerly Deputy Director of the Tax Administration Research. She has managed this project since it''s inception.

This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader''s understanding and offers more in-­depth material on many important areas of the subject. As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying business degrees. It is also widely used by those studying for the CIOT Advanced Diploma in International Taxation.Business is increasingly carried on a global scale and as such an understanding of how international taxation works is very useful for in house finance teams as well as their advisers. The 9th edition is again fully updated to cover important regulatory and legislative developments, including those in light of the ongoing OECD BEPS project implementation. Other key developments include:Progress towards a global minimum corporate tax rate to curb base erosion and tax competition (Pillar 2), eg OECD implementation framework and UK draft legislationNew crypto asset reporting framework released by OECD.Ongoing impact of Covid-19 on international taxationProgress in relation to tackling tax evasion now that country by country reporting is bedding in. Further developments in European direct taxation including the debt-equity bias reduction allowance (DEBRA) and new Directive to prevent the misuse of shell entities. The updating is done by Lynne Oats, Professor of Taxation and Accounting, University of Exeter Business School, and formerly Deputy Director of the Tax Administration Research. She has managed this project since it''s inception.

Providing a clear introduction to the basics of international taxation and presenting its material in a global, non-jurisdictional context, this title explains the principles, policy, and legal issues central to cross-border taxation. This title is used by practitioners, including in-house finance teams and advisers, as well as many undergraduate and postgraduate students studying business and law degrees. It is widely used by candidates studying for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation (ADIT). The 10th Edition is again fully updated to cover significant developments, including:· Emerging global challenges including trade disruption and unprecedented use of tariffs as well as increased prevalence of environmental taxes, green incentives and carbon border adjustment mechanisms to tackle climate change.· Increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI).· Progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges.· Growing concern about the challenges posed by increased mobility and remote working practices, which cut across corporation tax, employee taxes and sales taxes.· The negotiations and implications of the United Nations (UN) Framework Convention on International Tax Cooperation.· Recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.

Providing a clear introduction to the basics of international taxation and presenting its material in a global, non-jurisdictional context, this title explains the principles, policy, and legal issues central to cross-border taxation. This title is used by practitioners, including in-house finance teams and advisers, as well as many undergraduate and postgraduate students studying business and law degrees. It is widely used by candidates studying for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation (ADIT). The 10th Edition is again fully updated to cover significant developments, including: Emerging global challenges including trade disruption and unprecedented use of tariffs as well as increased prevalence of environmental taxes, green incentives and carbon border adjustment mechanisms to tackle climate change. Increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI). Progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges. Growing concern about the challenges posed by increased mobility and remote working practices, which cut across corporation tax, employee taxes and sales taxes. The negotiations and implications of the United Nations (UN) Framework Convention on International Tax Cooperation. Recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.

Providing a clear introduction to the basics of international taxation and presenting its material in a global, non-jurisdictional context, this title explains the principles, policy, and legal issues central to cross-border taxation. This title is used by practitioners, including in-house finance teams and advisers, as well as many undergraduate and postgraduate students studying business and law degrees. It is widely used by candidates studying for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation (ADIT). The 10th Edition is again fully updated to cover significant developments, including: Emerging global challenges including trade disruption and unprecedented use of tariffs as well as increased prevalence of environmental taxes, green incentives and carbon border adjustment mechanisms to tackle climate change. Increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI). Progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges. Growing concern about the challenges posed by increased mobility and remote working practices, which cut across corporation tax, employee taxes and sales taxes. The negotiations and implications of the United Nations (UN) Framework Convention on International Tax Cooperation. Recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.

Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 31 years.The most widely used UK University tax textbook!It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year.While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2024/2025 edition, maintains its clarity and brevity.Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.Features - - Fully updated and revised to include the Finance Act 2024- Designed to support independent or classroom study.- A glossary of key terms and concepts.- More than 100 useful questions and mini case studies.- A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers.- Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT, AAT etc.

Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 32 years.The most widely used UK University tax textbook!It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year.While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2025/2026 edition, maintains its clarity and brevity.Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.Features - - Fully updated and revised to include the Finance Act 2025- Designed to support independent or classroom study.- A glossary of key terms and concepts.- More than 100 useful questions and mini case studies.- A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers.- Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT, AAT etc.

Tax matters. It structures our societies, influences our choices, and reflects our values. Yet the meaning and impact of taxation are constantly changing in step with a world marked by climate transitions, demographic shifts, digitalisation, globalisation, and migration.This open access book addresses critical questions surrounding attitudes to tax and tax compliance through the lens of ‘fiscal belonging,’ demonstrating the value of qualitative approaches to tax research. It explores the lived experience of immigrants to the UK, and how feelings of belonging, exclusion, reciprocity, and obligation shape their encounters with the tax system. The book illuminates the many different facets of fiscal belonging, including the right to work and access to employment, as well as histories of colonialism and the economic history of different communities on a national scale. By foregrounding personal narratives and the complexity of social worlds, this book argues for more methodologically diverse and inclusive approaches to understanding why people do, or do not, pay tax. It will be of interest to scholars across disciplines, as well as tax professionals working in business, consultancy, and public administration.

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected.Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:Introduces tax as a field of enormous potential for research to all social scientistsExplains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiriesEncourages researchers to think differently about this subjectGiven the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected.Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:Introduces tax as a field of enormous potential for research to all social scientistsExplains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiriesEncourages researchers to think differently about this subjectGiven the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected.

Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:

Introduces tax as a field of enormous potential for research to all social scientists Explains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiries Encourages researchers to think differently about this subject

Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected.

Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:

Introduces tax as a field of enormous potential for research to all social scientists Explains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiries Encourages researchers to think differently about this subject

Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader''s understanding and offers more in-depth material on many important areas of the subject.Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level.Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are:- changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B;- further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including:-- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse;-- the implementation of transfer pricing documentation and country-by-country reporting;-- multilateral instrument implementation;- the impact of Covid-19 on international taxation;- further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD''s unified approach and the UN modifications to the Model Double Taxation Convention.- Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader''s understanding and offers more in-depth material on many important areas of the subject.Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level.Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are:- changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B;- further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including:-- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse;-- the implementation of transfer pricing documentation and country-by-country reporting;-- multilateral instrument implementation;- the impact of Covid-19 on international taxation;- further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD''s unified approach and the UN modifications to the Model Double Taxation Convention.- Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.

This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader''s understanding and offers more in-­depth material on many important areas of the subject. As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying business degrees. It is also widely used by those studying for the CIOT Advanced Diploma in International Taxation.Business is increasingly carried on a global scale and as such an understanding of how international taxation works is very useful for in house finance teams as well as their advisers. The 9th edition is again fully updated to cover important regulatory and legislative developments, including those in light of the ongoing OECD BEPS project implementation. Other key developments include:Progress towards a global minimum corporate tax rate to curb base erosion and tax competition (Pillar 2), eg OECD implementation framework and UK draft legislationNew crypto asset reporting framework released by OECD.Ongoing impact of Covid-19 on international taxationProgress in relation to tackling tax evasion now that country by country reporting is bedding in. Further developments in European direct taxation including the debt-equity bias reduction allowance (DEBRA) and new Directive to prevent the misuse of shell entities. The updating is done by Lynne Oats, Professor of Taxation and Accounting, University of Exeter Business School, and formerly Deputy Director of the Tax Administration Research. She has managed this project since it''s inception.

This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader''s understanding and offers more in-­depth material on many important areas of the subject. As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying business degrees. It is also widely used by those studying for the CIOT Advanced Diploma in International Taxation.Business is increasingly carried on a global scale and as such an understanding of how international taxation works is very useful for in house finance teams as well as their advisers. The 9th edition is again fully updated to cover important regulatory and legislative developments, including those in light of the ongoing OECD BEPS project implementation. Other key developments include:Progress towards a global minimum corporate tax rate to curb base erosion and tax competition (Pillar 2), eg OECD implementation framework and UK draft legislationNew crypto asset reporting framework released by OECD.Ongoing impact of Covid-19 on international taxationProgress in relation to tackling tax evasion now that country by country reporting is bedding in. Further developments in European direct taxation including the debt-equity bias reduction allowance (DEBRA) and new Directive to prevent the misuse of shell entities. The updating is done by Lynne Oats, Professor of Taxation and Accounting, University of Exeter Business School, and formerly Deputy Director of the Tax Administration Research. She has managed this project since it''s inception.

Providing a clear introduction to the basics of international taxation and presenting its material in a global, non-jurisdictional context, this title explains the principles, policy, and legal issues central to cross-border taxation. This title is used by practitioners, including in-house finance teams and advisers, as well as many undergraduate and postgraduate students studying business and law degrees. It is widely used by candidates studying for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation (ADIT). The 10th Edition is again fully updated to cover significant developments, including:· Emerging global challenges including trade disruption and unprecedented use of tariffs as well as increased prevalence of environmental taxes, green incentives and carbon border adjustment mechanisms to tackle climate change.· Increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI).· Progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges.· Growing concern about the challenges posed by increased mobility and remote working practices, which cut across corporation tax, employee taxes and sales taxes.· The negotiations and implications of the United Nations (UN) Framework Convention on International Tax Cooperation.· Recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.

Providing a clear introduction to the basics of international taxation and presenting its material in a global, non-jurisdictional context, this title explains the principles, policy, and legal issues central to cross-border taxation. This title is used by practitioners, including in-house finance teams and advisers, as well as many undergraduate and postgraduate students studying business and law degrees. It is widely used by candidates studying for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation (ADIT). The 10th Edition is again fully updated to cover significant developments, including: Emerging global challenges including trade disruption and unprecedented use of tariffs as well as increased prevalence of environmental taxes, green incentives and carbon border adjustment mechanisms to tackle climate change. Increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI). Progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges. Growing concern about the challenges posed by increased mobility and remote working practices, which cut across corporation tax, employee taxes and sales taxes. The negotiations and implications of the United Nations (UN) Framework Convention on International Tax Cooperation. Recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.

Providing a clear introduction to the basics of international taxation and presenting its material in a global, non-jurisdictional context, this title explains the principles, policy, and legal issues central to cross-border taxation. This title is used by practitioners, including in-house finance teams and advisers, as well as many undergraduate and postgraduate students studying business and law degrees. It is widely used by candidates studying for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation (ADIT). The 10th Edition is again fully updated to cover significant developments, including: Emerging global challenges including trade disruption and unprecedented use of tariffs as well as increased prevalence of environmental taxes, green incentives and carbon border adjustment mechanisms to tackle climate change. Increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI). Progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges. Growing concern about the challenges posed by increased mobility and remote working practices, which cut across corporation tax, employee taxes and sales taxes. The negotiations and implications of the United Nations (UN) Framework Convention on International Tax Cooperation. Recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.

Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 31 years.The most widely used UK University tax textbook!It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year.While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2024/2025 edition, maintains its clarity and brevity.Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.Features - - Fully updated and revised to include the Finance Act 2024- Designed to support independent or classroom study.- A glossary of key terms and concepts.- More than 100 useful questions and mini case studies.- A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers.- Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT, AAT etc.

Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 32 years.The most widely used UK University tax textbook!It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year.While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2025/2026 edition, maintains its clarity and brevity.Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.Features - - Fully updated and revised to include the Finance Act 2025- Designed to support independent or classroom study.- A glossary of key terms and concepts.- More than 100 useful questions and mini case studies.- A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers.- Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT, AAT etc.

Tax matters. It structures our societies, influences our choices, and reflects our values. Yet the meaning and impact of taxation are constantly changing in step with a world marked by climate transitions, demographic shifts, digitalisation, globalisation, and migration.This open access book addresses critical questions surrounding attitudes to tax and tax compliance through the lens of ‘fiscal belonging,’ demonstrating the value of qualitative approaches to tax research. It explores the lived experience of immigrants to the UK, and how feelings of belonging, exclusion, reciprocity, and obligation shape their encounters with the tax system. The book illuminates the many different facets of fiscal belonging, including the right to work and access to employment, as well as histories of colonialism and the economic history of different communities on a national scale. By foregrounding personal narratives and the complexity of social worlds, this book argues for more methodologically diverse and inclusive approaches to understanding why people do, or do not, pay tax. It will be of interest to scholars across disciplines, as well as tax professionals working in business, consultancy, and public administration.