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Basic International Taxation Volume 1: Principles 2nd ed

Roy Rohatgi

ISBN13: 9780906524107

Previous Edition ISBN: 1904501346

Published: September 2007

Publisher: BNA International Inc.

Country of Publication: UK

Format: Hardback

Price: Out of print

Also Available Basic International Taxation Volume 2: Practice

Basic International Taxation provides an overview of the basic principles of international taxation and considers these in the context of practical planning guidance.

Volume I: Principles covers the principles of international taxation, an analysis of model tax treaties and an overview of various domestic tax systems.

This Edition, re-printed with a new jacket in September 2007, was Previously Published by: Richmond Law & Tax with isbn 1904501346

Subjects:: Taxation

Contents:: Recommended by Dr Roxan of LSE; for Tax LLM 2007/2008;; VOLUME I: PRINCIPLES; Preface; About the Author; Chapter 1:; An Overview of International Taxation; 1. Objectives of Global Tax Systems; 2. International Tax Conflicts and Double Taxation; 3. Double Tax Treaties; 4. Domestic Tax Systems; 5. International Offshore Financial Centres; 6. Anti-avoidance Measures; 7. International Tax Planning; 8. Structure of the Book; 9. Suggested Further Reading; Chapter 2:;; Principles of International Tax Law; 1. International tax law; 2. Interpretation of Tax Treaties; 3. Some Legal Decisions on Treaty Interpretations; 4. Applicability of Tax Treaties; 5. Model Tax Convention; 6. Multilateral Tax Agreements; 7. European Union; 8. Suggested Further Reading; Chapter 3:; Model Tax Conventions on Double Tax Avoidance; 1. OECD Model Convention on Income and Capital ("OECD MC"); 2. UN Model Convention (UN MC); 3. US Model Convention ("US MC"); 4. Articles in Model Conventions; 5. Bilateral Tax Treaties; 6. Suggested Further Reading; Chapter 4:; Impact of Domestic Tax Systems; 1. Introduction; 2. Tax Residence or Fiscal Domicile; 3. Source of Income or Gain; 4. Basis of Tax Computation; 5. Treatment of Tax Losses; 6. Tax Consolidation Rules ("Group Taxation"); 7. Passive Income; 8. Foreign Tax Relief; 9. Suggested Further Reading; International Tax Glossary; Exhibits - Model Tax Treaties; 1. OECD Model Tax Convention on Income and on Capital (January 28, 2003); 2. United Nations Model Tax Convention Between Developed and Developing Countries (January 11, 2001); 3. United States Model Income Tax Convention (September 20, 1996)