International Company Taxation: An Introduction to the Legal

In this review of International Company Taxation readers will find a focused, academic introduction aimed at students of business economics and tax law; the single biggest reason to buy is its clear linking of legal structures to economic incentives in cross-border investment decisions. The authors present both the mechanics of international double taxation and practical explanations of corporate tax planning, so the book serves as a compact classroom text and a reference for early-career professionals seeking to understand how tax rules affect financing and profit shifting.

Key Features

• Targeted academic focus: The text is written for students of business economics and tax law, providing a classroom-ready presentation of complex topics in a concise way.
• Clear treatment of double taxation: Detailed discussion explains how international double taxation arises and the legal tools designed to avoid it, helping readers grasp the policy rationale.
• Source and residence taxation: Comparison of source-based and residence-based systems clarifies how different jurisdictions claim taxing rights on cross-border income.
• Corporate tax planning context: Coverage of international corporate tax planning and profit shifting links legal rules to business financing and investment choices.
• EU harmonization and law: The book addresses European law and harmonization efforts, useful for readers focused on cross-border issues within the European Union.

Who It's For

The primary audience is students studying business economics or tax law who need a text that connects legal frameworks to economic decision-making; instructors will also find it suitable as a course book. Early-career tax professionals or corporate finance specialists who want a principled introduction to international tax concepts will benefit from the book's structured coverage.

This is not a practitioners' handbook of country-specific compliance rules or a detailed tax code commentary; readers seeking step-by-step filing guidance or exhaustive treaty-by-treaty analysis should look for specialized reference works instead.

Pros & Cons

Pros

• Concise exposition helps readers understand the economic implications of international tax rules without unnecessary diversion.
• Integrates legal and economic perspectives, making it easier to see why companies face incentives to shift profits.
• Covers EU harmonization and tax accounting issues, relevant for European-focused coursework.

Cons

• Not a substitute for detailed country-specific practice guides or current statutory text, so users needing operational compliance detail will need supplementary sources.

Specifications

Title	International Company Taxation: An Introduction to the Legal and Economic Principles
Series	Springer Texts in Business and Economics
Authors	Ulrich Schreiber, Peter Muller
Audience	Students of business economics and tax law
Topics covered	International double taxation, source and residence taxation, profit shifting, corporate tax planning, EU harmonization
Use case	Course text and introductory reference for tax and finance students

Our Verdict

International Company Taxation is a well-structured academic introduction that links legal rules to economic incentives, making it a strong choice for students and early-career professionals who need principled grounding in cross-border tax issues. It represents good value as a concise course text, though practitioners requiring jurisdiction-specific procedural detail should supplement it with practical guides.

Frequently Asked Questions

Is this book suitable for classroom use?
Yes, the book is written specifically for students and works well as a course text because it ties legal frameworks to economic decision-making.

Does it cover European Union tax harmonization?
Yes, the authors include treatment of harmonization and European law as part of the discussion on corporate taxation within the EU.

Will it help with filing taxes in a specific country?
No, it provides conceptual and legal background rather than step-by-step, country-specific compliance instructions; supplemental practical guides are recommended for filing.