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Roy Rohatgi on international taxation. Volume 1, Principles /
With its practical approach, this book looks at the key principles of international taxation, from explaining the basic concepts to analysing complex transactional issues.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amersterdam :
IBFD,
[2018]
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 019 | |a 1090365139 | ||
| 020 | |a 9789087224929 |q electronic book | ||
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| 020 | |z 908722494X | ||
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| 082 | 0 | 4 | |a 343.05/26 |2 23 |
| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a Roy Rohatgi on international taxation. |n Volume 1, |p Principles / |c managing editors, Ola Ostaszewska, Belema R. Obuoforibo. |
| 246 | 3 | 0 | |a Principles |
| 264 | 1 | |a Amersterdam : |b IBFD, |c [2018] | |
| 300 | |a 1 online resource (xxiv, 468 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references. | ||
| 588 | |a Description based on online resource; title from digital title page (viewed on March 22, 2019). | ||
| 505 | 0 | |a Cover -- Title -- Copyright -- List of Contributors -- Foreword -- Preface -- Part 1: Domestic Tax Systems and International Double Taxation -- Chapter 1: Introduction -- 1.1. General -- 1.2. Cross-border taxation and international conventions -- 1.3. Income and capital tax treaties -- 1.3.1. The structure of a tax treaty -- 1.3.2. The ambit of a tax treaty -- 1.3.3. Treaty rules relating to particular types of income, i.e. the "distributive rules" -- 1.3.4. Elimination of double taxation -- 1.3.5. Provisions restricting entitlement to treaty benefits -- 1.3.6. Prohibition of discrimination | |
| 505 | 8 | |a 1.3.7. Administrative provisions -- 1.4. Interpretation and application of tax treaties -- Chapter 2: How Double Taxation Arises -- The Role of Domestic Tax Systems -- 2.1. Connecting factors for fiscal jurisdiction -- 2.1.1. Residence as a connecting factor -- 2.1.1.1. Residence of individuals -- Physical presence -- Domicile -- Other factors -- 2.1.1.2. Residence of companies -- Place of incorporation -- Place of effective management -- Central management and control -- 2.1.1.3. Residence of other entities -- 2.1.2. Citizenship as a connecting factor -- 2.1.3. Source as a connecting factor | |
| 505 | 8 | |a 2.2. International double taxation -- 2.2.1. Worldwide vs territorial tax systems -- 2.2.2. Juridical double taxation -- 2.2.2.1. Source-source conflict -- 2.2.2.2. Residence-residence conflict -- 2.2.2.3. Source-residence conflict -- 2.2.3. Economic double taxation -- Chapter 3: Double Taxation Relief -- 3.1. Methods of relief from juridical double taxation -- 3.1.1. Exemption method -- 3.1.2. Credit method -- 3.1.2.1. General provisions -- 3.1.2.2. Limitations on foreign tax credit -- 3.1.2.3. Excess foreign tax credit -- 3.1.2.4. Tax-sparing credit -- 3.1.3. Deduction method | |
| 505 | 8 | |a 3.2. Methods of relief from economic double taxation -- 3.2.1. Domestic context -- 3.2.2. International context -- 3.2.2.1. Participation exemption -- 3.2.2.2. Indirect credit -- Part 2: Cross-Border Taxation and International Conventions -- Chapter 4: Tax Treaties and Their Role in International Taxation -- 4.1. What are tax treaties? -- 4.2. Tax treaties and the domestic legal framework -- 4.3. The role of tax treaties -- 4.3.1. Avoidance of double taxation -- 4.3.2. Prevention of tax evasion and avoidance -- 4.3.3. Other objectives of tax treaties -- Chapter 5: Model Conventions | |
| 505 | 8 | |a 5.1. Historical background -- 5.2. OECD Model -- 5.3. UN Model -- 5.4. US Model -- 5.5. ILADT Model -- Chapter 6: Multilateral Tax Agreements -- 6.1. OECD Multilateral Instrument (MLI) -- 6.2. Nordic Convention -- 6.3. Andean Pact -- 6.4. CARICOM and other multilateral agreements -- Chapter 7: Treaties on Administrative Assistance -- 7.1. Supranational agreements -- 7.1.1. EU Directive on Administrative Cooperation -- 7.1.2. EU Tax Recovery Directive -- 7.2. Multilateral agreements -- 7.2.1. Convention on Mutual Administrative Assistance in Tax Matters -- 7.2.2. Regional agreements | |
| 520 | |a With its practical approach, this book looks at the key principles of international taxation, from explaining the basic concepts to analysing complex transactional issues. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Double taxation. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Income tax |x Foreign income. | |
| 650 | 0 | |a Tax planning. | |
| 650 | 6 | |a Double imposition. | |
| 650 | 6 | |a Impôt sur le revenu |x Revenus étrangers. | |
| 650 | 6 | |a Planification fiscale. | |
| 650 | 7 | |a LAW / Military. |2 bisacsh | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Income tax |x Foreign income |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Tax planning |2 fast | |
| 700 | 1 | |a Ostaszewska, Ola, |e editor. | |
| 700 | 1 | |a Obuoforibo, Belema R., |e editor. | |
| 758 | |i has work: |a Principles Roy Rohatgi on international taxation Volume 1 (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFX3TCgkMMhFYP6WtJRyJP |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |z 908722494X |z 9789087224943 |w (OCoLC)1079845234 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176418 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176418 | ||
| 938 | |a YBP Library Services |b YANK |n 16042150 | ||
| 938 | |a EBSCOhost |b EBSC |n 2023286 | ||
| 994 | |a 92 |b IZTAP | ||