| Description |
1 online resource (xxiv, 468 pages) |
| Contents |
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 |
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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 |
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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 |
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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 |
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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 |
| Summary |
With its practical approach, this book looks at the key principles of international taxation, from explaining the basic concepts to analysing complex transactional issues |
| Bibliography |
Includes bibliographical references |
| Notes |
Description based on online resource; title from digital title page (viewed on March 22, 2019) |
| Subject |
Double taxation.
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International business enterprises -- Taxation -- Law and legislation.
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Income tax -- Foreign income.
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Tax planning.
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LAW / Military.
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Double taxation
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Income tax -- Foreign income
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International business enterprises -- Taxation -- Law and legislation
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Tax planning
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| Form |
Electronic book
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| Author |
Ostaszewska, Ola, editor
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Obuoforibo, Belema R., editor
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| ISBN |
9789087224929 |
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9087224923 |
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