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International Tax Primer 3rd New edition [Mīkstie vāki]

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  • Formāts: Paperback / softback, 250 pages
  • Izdošanas datums: 21-Jan-2016
  • Izdevniecība: Kluwer Law International
  • ISBN-10: 9041159754
  • ISBN-13: 9789041159755
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International Tax Primer 3rd New editionPalielināt
  • Formāts: Paperback / softback, 250 pages
  • Izdošanas datums: 21-Jan-2016
  • Izdevniecība: Kluwer Law International
  • ISBN-10: 9041159754
  • ISBN-13: 9789041159755
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9789041159755.html
Keywords:

International Tax Primer provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This third edition has been expanded substantially, due to the major developments that have occurred since the second edition of this indispensable resource appeared in 2004 – not least the fact that innumerable smalland medium-sized firms, as well as individuals, now engage in cross-border transactions that cause them and their tax advisers to confront international tax issues on a regular basis. Moreover, as the countries of the world have become increasingly integrated economically, the importance of the major issues that a country must confront in designing its international tax rules and in coordinating those rules with the tax systems of its trading partners has mushroomed.

The book strikes a balance between the specific and the general by illustrating the funda mental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following:

  • • role of the tax adviser in planning international transactions;
  • • taxation of residents on foreign income and of non-residents on domestic income;
  • • mechanisms used to mitigate the risks to taxpayers of international double taxation;
  • • transfer pricing rules to prevent the avoidance of tax by multinational corporations;
  • • anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities;
  • • overview and analysis of the provisions of bilateral tax treaties and the OECD and UN
  • • Model Treaties on which they are generally based; and
  • • challenges posed by taxation of income derived from the digital economy.

New material in the third edition includes analysis of the OECD’s initiative against base erosion and profit shifting (BEPS), tax aspects of hybrid entities and financial instruments, and taxation of fees for technical services as proposed under the UN Model Treaty.

Although of greatest value to tax practitioners and government officials confronting interna tional tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.

Preface xi
Chapter 1 Introduction
1(14)
1.1 Objectives of This Primer
1(1)
1.2 What Is International Tax?
2(2)
1.3 Goals of International Tax Rules
4(3)
1.4 The Role of the Tax Adviser in Planning International Transactions
7(8)
Chapter 2 Jurisdiction to Tax
15(14)
2.1 Introduction
15(2)
2.2 Defining Residence
17(5)
2.2.1 Residence of Individuals
17(2)
2.2.2 Residence of Legal Entities
19(2)
2.2.3 Treaty Issues Relating to Residence
21(1)
2.3 Source Jurisdiction
22(7)
2.3.1 Introduction
22(1)
2.3.2 Employment and Personal Services Income
23(1)
2.3.3 Business Income
24(2)
2.3.4 Investment Income
26(3)
Chapter 3 Taxation of Residents
29(14)
3.1 Introduction
29(1)
3.2 Taxation of Residents on Their Worldwide Income
30(6)
3.2.1 Tax Policy Considerations
30(1)
3.2.2 The Tax Consequences of Residence
31(1)
3.2.3 Double Taxation
32(1)
3.2.4 Computation of the Foreign Source Income of Residents
32(1)
3.2.4.1 In General
32(1)
3.2.4.2 Foreign Exchange Gains and Losses
33(2)
3.2.4.3 The Treatment of Losses
35(1)
3.2.5 Tax Administration Issues
35(1)
3.3 Exceptions to Worldwide Taxation
36(2)
3.3.1 Nonresident Companies and Other Legal Entities
36(1)
3.3.2 Temporary Residents
37(1)
3.4 Special Issues
38(5)
3.4.1 Exit or Departure Taxes
38(2)
3.4.2 Trailing Taxes
40(1)
3.4.3 Resident for Part of a Year
41(2)
Chapter 4 Double Taxation Relief
43(28)
4.1 Introduction
43(2)
4.2 International Double Taxation Defined
45(1)
4.3 Relief Mechanisms
46(18)
4.3.1 Deduction Method
47(1)
4.3.2 Exemption Method
48(3)
4.3.2.1 Participation Exemption
51(2)
4.3.3 Credit Method
53(1)
4.3.3.1 General Rules
54(2)
4.3.3.2 Types of Limitations
56(3)
4.3.3.3 Indirect or Underlying Credit
59(2)
4.3.4 Comparison of the Exemption and Credit Methods
61(3)
4.3.5 Treaty Aspects
64(1)
4.4 Allocation of Expenses
64(2)
4.5 Tax Sparing
66(5)
Chapter 5 Taxation of Nonresidents
71(18)
5.1 Introduction
71(1)
5.2 Tax Policy Considerations in Taxing Nonresidents
72(2)
5.3 Threshold Requirements
74(1)
5.4 Source Rules
75(1)
5.5 Double Taxation
75(1)
5.6 Excessive Taxation of Nonresidents
76(1)
5.7 Computation of the Domestic Source Income of Nonresidents
76(1)
5.8 Taxation of Various Types of Income of Nonresidents
77(6)
5.8.1 Business Income
77(1)
5.8.1.1 In General
77(2)
5.8.1.2 Branch Taxes
79(1)
5.8.2 Income from Immovable Property
80(1)
5.8.3 Income from Employment
80(1)
5.8.4 Investment Income: Dividends, Interest, and Royalties
81(1)
5.8.5 Capital Gains
82(1)
5.9 Administrative Aspects of Taxing Nonresidents
83(6)
5.9.1 Introduction
83(1)
5.9.2 Obtaining Information about Domestic Source Income of Nonresidents
83(1)
5.9.3 Collection of Tax from Nonresidents
84(5)
Chapter 6 Transfer Pricing
89(22)
6.1 Introduction
89(2)
6.2 The OECD Transfer Pricing Guidelines
91(1)
6.3 United Nations, Practical Manual on Transfer Pricing for Developing Countries
92(1)
6.4 The Arm's-Length Standard
92(8)
6.4.1 Introduction
92(1)
6.4.2 Comparability Analysis
93(1)
6.4.3 Comparable Uncontrolled Price Method
94(1)
6.4.4 Resale-Price Method
95(1)
6.4.5 Cost Plus Method
96(1)
6.4.6 Comparison of Traditional Methods
96(1)
6.4.7 Profit-Split Method
97(1)
6.4.8 Transactional Net Margin Method
98(2)
6.5 Sharing of Corporate Resources
100(2)
6.5.1 Introduction
100(1)
6.5.2 Loans or Advances
100(1)
6.5.3 Performance of Services
101(1)
6.5.4 Use of Tangible Property
101(1)
6.5.5 Use or Transfer of Intangible Property
101(1)
6.6 Cost-Contribution Arrangements
102(2)
6.7 Disregarded Transactions
104(1)
6.8 Transfer Pricing Documentation Requirements
105(1)
6.9 Treaty Aspects of Transfer Pricing
106(1)
6.10 Tax Policy Considerations: Formulary Apportionment and the Future of the Arm's-Length Method
107(4)
Chapter 7 Anti-avoidance Measures
111(24)
7.1 Introduction
111(3)
7.2 Restrictions on the Deduction of Interest: Thin Capitalization and Earnings-Stripping Rules
114(4)
7.2.1 Introduction
114(2)
7.2.2 The Structural Features of Thin Capitalization and Earnings-Stripping Rules
116(2)
7.3 CFC Rules
118(12)
7.3.1 Introduction
118(2)
7.3.2 Structural Features of CFC Rules
120(1)
7.3.2.1 Definition of a CFC
120(2)
7.3.2.2 Designated Jurisdiction or Global Approach
122(2)
7.3.2.3 Definition and Computation of Attributable Income
124(2)
7.3.2.4 Nature and Scope of Exemptions
126(1)
7.3.2.5 Resident Taxpayers Subject to Tax
127(1)
7.3.2.6 Relief Provisions
128(1)
7.3.3 Tax Treaties and CFC Rules
129(1)
7.4 Nonresident Trusts
130(1)
7.5 Foreign Investment Funds
131(4)
Chapter 8 An Introduction to Tax Treaties
135(48)
8.1 Introduction
135(1)
8.2 Legal Nature and Effect of Tax Treaties
136(3)
8.2.1 Vienna Convention on the Law of Treaties
136(1)
8.2.2 The Relationship between Tax Treaties and Domestic Law
137(2)
8.3 The OECD and UN Model Tax Treaties
139(4)
8.4 The Process of Negotiating and Revising Tax Treaties
143(1)
8.5 Objectives of Tax Treaties
144(3)
8.6 Interpretation of Tax Treaties
147(5)
8.6.1 Introduction
147(1)
8.6.2 The Interpretive Provisions of the Vienna Convention on the Law of Treaties
148(2)
8.6.3 The Interpretation of Undefined Terms in Accordance with Domestic Law -- Article 3(2)
150(2)
8.7 Summary of the Provisions of the OECD and UN Model Treaties
152(14)
8.7.1 Introduction
152(1)
8.7.2 Coverage, Scope, and Legal Effect
152(2)
8.7.3 The Distributive Rules: Articles 6 through 21
154(1)
8.7.3.1 Introduction
154(1)
8.7.3.2 Business Income
154(7)
8.7.3.3 Employment and Personal Services Income
161(2)
8.7.3.4 Income and Gains from Immovable Property
163(1)
8.7.3.5 Reduced Withholding Rates on Certain Investment Income
164(1)
8.7.3.6 Other Types of Income
165(1)
8.7.4 Administrative Cooperation
165(1)
8.8 Special Treaty Issues
166(17)
8.8.1 Nondiscrimination
166(1)
8.8.2 Treaty Abuse
167(1)
8.8.2.1 Introduction
167(2)
8.8.2.2 Treaty Shopping
169(2)
8.8.2.3 OECD BEPS Action 6: Preventing Treaty Abuse
171(3)
8.8.3 Resolution of Disputes
174(1)
8.8.4 Administrative Cooperation
175(3)
8.8.5 Attribution of Profits to Permanent Establishments
178(5)
Chapter 9 Emerging Issues
183(26)
9.1 Introduction
183(1)
9.2 Base Erosion and Profit Shifting (BEPS)
183(6)
9.2.1 Introduction
183(1)
9.2.2 The 1998 OECD Harmful Tax Competition Report
184(1)
9.2.3 The G20/BEPS Project
185(4)
9.3 Hybrid Arrangements
189(7)
9.3.1 What Is a Hybrid Arrangement?
189(1)
9.3.2 Hybrid Entities
190(4)
9.3.3 Hybrid Financial Instruments
194(1)
9.3.4 OECD BEPS Proposals for Hybrids
195(1)
9.4 Fees for Management, Technical, and Consulting Services
196(4)
9.4.1 Introduction
196(2)
9.4.2 The Taxation of Income from Management, Technical, and Consulting Services under Tax Treaties
198(1)
9.4.3 Proposed Article on Fees for Management, Technical, and Consulting Services in the UN Model Treaty
199(1)
9.5 Arbitration
200(4)
9.6 The Digital Economy -- Electronic Commerce
204(5)
9.6.1 Introduction
204(1)
9.6.2 Tax Challenges Posed by the Digital Economy
205(4)
Glossary of International Tax Terms 209(8)
Index 217