"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. Split into two volumes, this second volume covers issues relating to practice. It 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. "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.
"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. Split into two volumes, this second volume covers issues relating to practice. It 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. "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.
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Verlagsort
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Zielgruppe
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Maße
Höhe: 234 mm
Breite: 156 mm
ISBN-13
978-1-904501-58-9 (9781904501589)
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Schweitzer Klassifikation
Roy Rohatgi is an international consultant in strategic management and international taxation. He is a Professor in international taxation at the Graduate International Tax Program at St Thomas University, Miami and the Academic Director of the diploma course organised by the Financial Services Promotion Agency in Mauritius. Roy retired as a partner in the worldwide firm of Arthur Andersen in the early nineties after 24 years. He is the conference director of a leading international tax conference held annually in Mumbai (India) since 1995. Roy is mentioned in the Debrett's People of Today in the United Kingdom.
Roy Rohatgi is an international consultant in strategic management and international taxation. He is a Professor in international taxation at the Graduate International Tax Program at St Thomas University, Miami and the Academic Director of the diploma course organised by the Financial Services Promotion Agency in Mauritius. Roy retired as a partner in the worldwide firm of Arthur Andersen in the early nineties after 24 years. He is the conference director of a leading international tax conference held annually in Mumbai (India) since 1995. Roy is mentioned in the Debrett's People of Today in the United Kingdom.
PREFACE; ABOUT THE AUTHOR; V BASIC PRINCIPLES OF INTERNATIONAL TAX PLANNING; 1. International Tax Planning; 2. International Tax Structures; 3. Tax Planning for Cross-border Transactions - Some Examples; 4. International Tax Planning for Expatriate Individuals; 5. Avoidance of Economic Double Taxation of Dividends; 6. Avoidance Tax Rulings; 7. Suggested Further Reading; VI INTERNATIONAL OFFSHORE FINANCIAL CENTRES; 1. General; 2. What is a Tax Haven?; 3. The Role of Offshore Financial Centres; 4. How to Choose an International Offshore Financial Centre; 5. Examples of Intermediary Entities; 6. Country tax profiles (over 60 countries); 7. Current Issues and Developments; 8. Suggested Further Reading; VII ANTI-AVOIDANCE MEASURES; 1. General; 2. Judicial Anti-avoidance Doctrines; 3. Anti-treaty Shopping Measures; 4. Controlled Foreign Corporation; 5. Thin Capitalisation; 6. Transfer Pricing; 7. Some Other Anti-avoidance Measures; 8. Anti-avoidance and International Tax Planning; 9. Suggested Further Reading; VIII SOME CURRENT ISSUES IN INTERNATIONAL TAXATION; 1. Electronic Commerce; 2. Cross-border Computer Software Payments; 3. Technical Services and Assistance; 4. Attribution of Income to Permanent Establishments; 5. Treatment of Exchange Gains and Losses; 6. Triangular Cases; 7. Partnerships; 8. Financial Instruments; 9. Harmful Tax Competition; 10. Suggested Further Reading; RECENT DEVELOPMENTS
