Basic international taxation /

Basic international taxation /

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Bibliographic Details
Author / Creator:Rohatgi, Roy.
Imprint:London ; New York : Kluwer Law International, c2002.
Description:xiv, 704 p. ; 25 cm.
Language:English
Subject:
Double taxation -- Treaties.
Double taxation.
Treaties.
Format: Print Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/4606712
Hidden Bibliographic Details
ISBN:9041198520 (hardcover : alk. paper)
Notes:Includes bibliographical references and index.

MARC

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245 1 0 |a Basic international taxation /  |c Roy Rohatgi. 
260 |a London ;  |a New York :  |b Kluwer Law International,  |c c2002. 
300 |a xiv, 704 p. ;  |c 25 cm. 
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504 |a Includes bibliographical references and index. 
505 0 0 |g Sect. 1.  |t An Overview of International Taxation --  |g I.  |t Objectives of global tax systems --  |g II.  |t International tax conflicts and double taxation --  |g III.  |t Double tax treaties --  |g IV.  |t Domestic tax systems --  |g V.  |t International offshore financial centres --  |g VI.  |t Anti-avoidance measures --  |g VII.  |t International tax planning --  |g VIII.  |t Structure of the book --  |g Sect. 2.  |t Principles of International Tax Law --  |g I.  |t International tax law --  |g II.  |t Interpretation of tax treaties --  |g III.  |t Some legal decisions on treaty interpretations --  |g IV.  |t Applicability of tax treaties --  |g V.  |t Model Tax Conventions --  |g VI.  |t Multilateral tax agreements --  |g Sect. 3.  |t Model Tax Conventions on Double Tax Avoidance --  |g I.  |t OECD Model Convention on Income and Capital --  |g II.  |t UN Model Convention --  |g III.  |t US Model Convention --  |g IV.  |t Articles in Model Conventions --  |g V.  |t Bilateral tax treaties --  |g Sect. 4.  |t Impact of Domestic Tax Systems --  |g I.  |t Introduction --  |g II.  |t Tax residence or fiscal domicile --  |g III.  |t Source of income or gain --  |g IV.  |t Basis of tax computation --  |g V.  |t Treatment of tax losses --  |g VI.  |t Tax consolidation rules (group taxation) --  |g VII.  |t Passive income --  |g VIII.  |t Foreign tax relief --  |g Sect. 5.  |t International Offshore Financial Centres (IOFC) --  |g I.  |t General --  |g II.  |t What is a tax haven --  |g III.  |t The role of offshore financial centres --  |g IV.  |t How to choose an International Offshore Financial Centre --  |g V.  |t Examples of intermediary entities --  |g VI.  |t Major offshore financial centres --  |g VII.  |t Current issues and developments in the use of offshore financial centres --  |g Sect. 6.  |t Anti-Avoidance Measures --  |g I.  |t General --  |g II.  |t Judicial anti-avoidance doctrines --  |g III.  |t Anti-treaty shopping measures --  |g IV.  |t Thin capitalisation --  |g V.  |t Transfer pricing --  |g VI.  |t Some other anti-avoidance measures --  |g VII.  |t Anti-avoidance and international tax planning --  |g Sect. 7.  |t Basic Principles of International Tax Planning --  |g I.  |t International tax planning --  |g II.  |t International tax structures --  |g III.  |t Tax planning for cross-border transactions - some examples --  |g IV.  |t International tax planning for expatriate individuals --  |g V.  |t Avoidance of economic double taxation of dividends --  |g VI.  |t Advance tax rulings --  |g Sect. 8.  |t Some Current Issues in International Taxation --  |g I.  |t Electronic commerce --  |g II.  |t Cross-border computer software payments --  |g III.  |t Technical services and assistance --  |g IV.  |t Attribution of income to permanent establishments --  |g V.  |t Treatment of exchange gains and losses --  |g VI.  |t Triangular cases --  |g VII.  |t Partnerships --  |g VIII.  |t Financial instruments --  |g IX.  |t Harmful tax competition.  |t International Tax Glossary --  |t Model Tax Treaties --  |t OECD Model Tax Convention on Income and Capital (April 29, 2000) --  |t United Nations Model Tax Convention (1980) --  |t United States Model Income Tax Convention (September 20, 1996). 
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655 7 |a Treaties.  |2 fast  |0 http://id.worldcat.org/fast/fst01423868 
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927 |t Library of Congress classification  |a XXK4475.R64 2002  |l ASR  |c ASR-LawASR  |b 59878738  |i 7217132 

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