New Edition from ASTbooks: «International Taxation 2026: Income Tax, VAT and Administrative Cooperation»

ASTbooks presents the new two-volume edition «International Taxation 2026: Income Tax, VAT and Administrative Cooperation», a comprehensive scientific work aiming to become a key reference for accountants, tax consultants, lawyers, legal advisors, business executives, researchers, and students.

In an era where international taxation is rapidly transforming under the influence of OECD initiatives, EU directives, the digital economy, and enhanced administrative cooperation between states, the need for comprehensive and practical information is more essential than ever.

The edition consists of two complementary volumes.

VOLUME A: Income Tax, VAT and Administrative Cooperation

The first volume thoroughly analyzes the modern framework of international taxation and covers, among others:

• The basic principles of International Taxation and Double Taxation Avoidance Agreements (DTAAs).
• The developments of the OECD BEPS project and the new BEPS 2.0 framework.
• The global minimum tax of 15% and current international tax reforms.
• The tax residence of individuals and legal entities.
• Special regimes for attracting non-domestic tax residents (articles 5A, 5B and 5C of the Income Tax Code).
• The taxation of dividends, interest, royalties, real estate, and other income with an international dimension.
• Foreign tax credit, controlled foreign companies (CFCs), Exit Tax and hybrid mismatches.
• Transfer Pricing, the Documentation File and APA procedures.
• Administrative Cooperation among tax authorities and automatic exchange of information.
• The European VAT system in intra-community transactions.
• OSS and IOSS regimes, electronic platforms (marketplaces) and e-commerce.
• Chain and triangular transactions in the European Union.

Each section is accompanied by examples, comparative tables, interpretative approaches, case law, and administrative guidelines, offering a comprehensive tool for understanding and applying the legislation.

VOLUME B: Greece's Double Taxation Avoidance Agreements

The second volume compiles the complete network of Double Taxation Avoidance Agreements concluded by Greece, serving as a practical reference tool for every international tax professional.

It includes:

• Full texts of all valid DTAAs of Greece.
• Complete and updated texts of ratification laws.
• Provisions on tax residence of individuals and legal entities.
• Rules for permanent establishment of businesses.
• Taxation of dividends, interest, and royalties.
• Taxation of income from employment, pensions, and business activities.
• Provisions on double taxation avoidance and tax credit.
• Mutual agreement procedures between states.
• Exchange of tax information.

Combining theoretical analysis, practical application, and full presentation of Greece's international tax treaties, the two-volume work «International Taxation 2026» aspires to be one of the most complete Greek editions in the field of international taxation.

Scientific team ASTbooks

ISBN VOLUME A: 978-618-209-149-4

ISBN VOLUME B: 978-618-209-150-0

ISBN SET: 978-618-209-151-7

Total pages: 1509