International Tax Primer' provides an accessible and comprehensive guide to the fundamental aspects of international taxation with an introduction to the policies that countries seek to advance with their international tax rules.0This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development?s (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive and continuing issues concerning the digital economy.