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This book is now Out of Print.
A new edition was published, see:
Basic International Taxation Volume 1: Principles 2nd ed isbn 9780906524107

Basic International Taxation Volume 1 - Principles 2nd ed


ISBN13: 9781904501572
ISBN: 1904501575
New Edition ISBN: 9780906524107
Published: October 2005
Publisher: Richmond Law & Tax (London)
Country of Publication: UK
Format: Paperback
Price: Out of print



Out Of Print. Reprinted with ISBN: 9780906524107

Basic International Taxation provides a uniquely comprehensive overview of the basic principles of international taxation and considers these in the context of practical planning guidance. The analysis of the practical application of these principles is supported by a detailed review of current international tax practices by leading professionals in over sixty jurisdictions worldwide.

Volume I: Principles covers the basic principles of international taxation, an analysis of model tax treaties and a broad overview of various domestic tax systems. It also includes a glossary of terms and a copy of the OECD, UN and US model tax treaties. Volume II: Practice includes practical guidance on international tax planning techniques, the use of offshore financial centres for international tax planning, a brief country tax profile of over sixty countries, an analysis of anti-avoidance rules and an overview of some of the current issues in international taxation.

Hardback Volume 1: Principles

Hardback Volume 2: Practice

Subjects:
Taxation
Contents:
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)