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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Ostaszewska, Ola (Editor ), Obuoforibo, Belema R. (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amersterdam : IBFD, [2018]
Temas:
Double taxation.
International business enterprises > Taxation > Law and legislation.
Income tax > Foreign income.
Tax planning.
Double imposition.
Impôt sur le revenu > Revenus étrangers.
Planification fiscale.
LAW / Military.
Double taxation
Income tax > Foreign income
International business enterprises > Taxation > Law and legislation
Tax planning
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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