Holdings Information

Bibliographic Record Display

• Title:International tax primer / Brian J. Arnold.
  
•    
• Author/Creator:Arnold, Brian J., author.
  
• Published/Created:Alphen aan den Rijn ; Kluwer Law International, [2016]
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: K4542 .A83 2016
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:International business enterprises--Taxation--Law and legislation.
  
• Edition:Third edition.
  
• Description:xii, 230 pages : illustrations ; 24 cm
  
• Summary: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, as a result of major developments that have occurred since the second edition of this indispensable resource appeared in 2004 - not least due to the fact that innumerable small and medium-sized firms, as well as individuals, now engage in cross-border transactions that require they, and their tax advisers to confront international tax issues on a regular basis. This book aims to strike a balance between the specific, and the general, by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries.
  
• ISBN:9789041159755 (pbk : alk. paper)
  9041159754 (pbk : alk. paper)
  
• Contents:Machine generated contents note: ch. 1 Introduction
  1.1. Objectives of This Primer
  1.2. What Is International Tax?
  1.3. Goals of International Tax Rules
  1.4. Role of the Tax Adviser in Planning International Transactions
  ch. 2 Jurisdiction to Tax
  2.1. Introduction
  2.2. Defining Residence
  2.2.1. Residence of Individuals
  2.2.2. Residence of Legal Entities
  2.2.3. Treaty Issues Relating to Residence
  2.3. Source Jurisdiction
  2.3.1. Introduction
  2.3.2. Employment and Personal Services Income
  2.3.3. Business Income
  2.3.4. Investment Income
  ch. 3 Taxation of Residents
  3.1. Introduction
  3.2. Taxation of Residents on Their Worldwide Income
  3.2.1. Tax Policy Considerations
  3.2.2. Tax Consequences of Residence
  3.2.3. Double Taxation
  3.2.4. Computation of the Foreign Source Income of Residents
  3.2.4.1. In General
  3.2.4.2. Foreign Exchange Gains and Losses
  3.2.4.3. Treatment of Losses
  3.2.5. Tax Administration Issues
  3.3. Exceptions to Worldwide Taxation
  3.3.1. Nonresident Companies and Other Legal Entities
  3.3.2. Temporary Residents
  3.4. Special Issues
  3.4.1. Exit or Departure Taxes
  3.4.2. Trailing Taxes
  3.4.3. Resident for Part of a Year
  ch. 4 Double Taxation Relief
  4.1. Introduction
  4.2. International Double Taxation Defined
  4.3. Relief Mechanisms
  4.3.1. Deduction Method
  4.3.2. Exemption Method
  4.3.2.1. Participation Exemption
  4.3.3. Credit Method
  4.3.3.1. General Rules
  4.3.3.2. Types of Limitations
  4.3.3.3. Indirect or Underlying Credit
  4.3.4. Comparison of the Exemption and Credit Methods
  4.3.5. Treaty Aspects
  4.4. Allocation of Expenses
  4.5. Tax Sparing
  ch. 5 Taxation of Nonresidents
  5.1. Introduction
  5.2. Tax Policy Considerations in Taxing Nonresidents
  5.3. Threshold Requirements
  5.4. Source Rules
  5.5. Double Taxation
  5.6. Excessive Taxation of Nonresidents
  5.7. Computation of the Domestic Source Income of Nonresidents
  5.8. Taxation of Various Types of Income of Nonresidents
  5.8.1. Business Income
  5.8.1.1. In General
  5.8.1.2. Branch Taxes
  5.8.2. Income from Immovable Property
  5.8.3. Income from Employment
  5.8.4. Investment Income: Dividends, Interest, and Royalties
  5.8.5. Capital Gains
  5.9. Administrative Aspects of Taxing Nonresidents
  5.9.1. Introduction
  5.9.2. Obtaining Information about Domestic Source Income of Nonresidents
  5.9.3. Collection of Tax from Nonresidents
  ch. 6 Transfer Pricing
  6.1. Introduction
  6.2. OECD Transfer Pricing Guidelines
  6.3. United Nations, Practical Manual on Transfer Pricing for Developing Countries
  6.4. Arm's-Length Standard
  6.4.1. Introduction
  6.4.2. Comparability Analysis
  6.4.3. Comparable Uncontrolled Price Method
  6.4.4. Resale-Price Method
  6.4.5. Cost Plus Method
  6.4.6. Comparison of Traditional Methods
  6.4.7. Profit-Split Method
  6.4.8. Transactional Net Margin Method
  6.5. Sharing of Corporate Resources
  6.5.1. Introduction
  6.5.2. Loans or Advances
  6.5.3. Performance of Services
  6.5.4. Use of Tangible Property
  6.5.5. Use or Transfer of Intangible Property
  6.6. Cost-Contribution Arrangements
  6.7. Disregarded Transactions
  6.8. Transfer Pricing Documentation Requirements
  6.9. Treaty Aspects of Transfer Pricing
  6.10. Tax Policy Considerations: Formulary Apportionment and the Future of the Arm's-Length Method
  ch. 7 Anti-avoidance Measures
  7.1. Introduction
  7.2. Restrictions on the Deduction of Interest: Thin Capitalization and Earnings-Stripping Rules
  7.2.1. Introduction
  7.2.2. Structural Features of Thin Capitalization and Earnings-Stripping Rules
  7.3. CFC Rules
  7.3.1. Introduction
  7.3.2. Structural Features of CFC Rules
  7.3.2.1. Definition of a CFC
  7.3.2.2. Designated Jurisdiction or Global Approach
  7.3.2.3. Definition and Computation of Attributable Income
  7.3.2.4. Nature and Scope of Exemptions
  7.3.2.5. Resident Taxpayers Subject to Tax
  7.3.2.6. Relief Provisions
  7.3.3. Tax Treaties and CFC Rules
  7.4. Nonresident Trusts
  7.5. Foreign Investment Funds
  ch. 8 Introduction to Tax Treaties
  8.1. Introduction
  8.2. Legal Nature and Effect of Tax Treaties
  8.2.1. Vienna Convention on the Law of Treaties
  8.2.2. Relationship between Tax Treaties and Domestic Law
  8.3. OECD and UN Model Tax Treaties
  8.4. Process of Negotiating and Revising Tax Treaties
  8.5. Objectives of Tax Treaties
  8.6. Interpretation of Tax Treaties
  8.6.1. Introduction
  8.6.2. Interpretive Provisions of the Vienna Convention on the Law of Treaties
  8.6.3. Interpretation of Undefined Terms in Accordance with Domestic Law
  Article 3(2)
  8.7. Summary of the Provisions of the OECD and UN Model Treaties
  8.7.1. Introduction
  8.7.2. Coverage, Scope, and Legal Effect
  8.7.3. Distributive Rules: Articles 6 through 21
  8.7.3.1. Introduction
  8.7.3.2. Business Income
  8.7.3.3. Employment and Personal Services Income
  8.7.3.4. Income and Gains from Immovable Property
  8.7.3.5. Reduced Withholding Rates on Certain Investment Income
  8.7.3.6. Other Types of Income
  8.7.4. Administrative Cooperation
  8.8. Special Treaty Issues
  8.8.1. Nondiscrimination
  8.8.2. Treaty Abuse
  8.8.2.1. Introduction
  8.8.2.2. Treaty Shopping
  8.8.2.3. OECD BEPS Action 6: Preventing Treaty Abuse
  8.8.3. Resolution of Disputes
  8.8.4. Administrative Cooperation
  8.8.5. Attribution of Profits to Permanent Establishments
  ch. 9 Emerging Issues
  9.1. Introduction
  9.2. Base Erosion and Profit Shifting (BEPS)
  9.2.1. Introduction
  9.2.2. 1998 OECD Harmful Tax Competition Report
  9.2.3. G20/BEPS Project
  9.3. Hybrid Arrangements
  9.3.1. What Is a Hybrid Arrangement?
  9.3.2. Hybrid Entities
  9.3.3. Hybrid Financial Instruments
  9.3.4. OECD BEPS Proposals for Hybrids
  9.4. Fees for Management, Technical, and Consulting Services
  9.4.1. Introduction
  9.4.2. Taxation of Income from Management, Technical, and Consulting Services under Tax Treaties
  9.4.3. Proposed Article on Fees for Management, Technical, and Consulting Services in the UN Model Treaty
  9.5. Arbitration
  9.6. Digital Economy
  Electronic Commerce
  9.6.1. Introduction
  9.6.2. Tax Challenges Posed by the Digital Economy.