Basic International Taxation - Volume I: Principles
| Författare: | Rohatgi Roy |
| Titel: | Basic International Taxation - Volume I: Principles |
| Anmärkning: | Se även Volume II: Practice. |
| Upplaga: | 2 uppl. |
| Utgivningsår: | 2005 |
| Omfång: | 467 sid. |
| Förlag: | BNA International |
| ISBN: | 9780906524060 |
| Produkttyp: | Inbunden |
| Ämnesord: | Skatterätt |
Pris: 961 SEK exkl. moms 
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 Contents:Chapter 1: An Overview of International Taxation What is International Taxation? International Tax Conflicts and Double Taxation Double Tax Treaties Domestic Tax Systems International Offshore Financial Centres Anti-avoidance Measures International Tax Planning Structure of the Book Suggested Further Reading i OECD Publications iiTax Journals iii Websites Chapter 2: Principles of International Tax Law International Tax Law Application of Tax Treaties Interpretation of Tax Treaties Some Legal Decisions on Treaty Interpretations Model Tax Conventions Multilateral Tax Agreements European Union Harmful Tax Competition Suggested Further Reading Chapter 3: Model Tax Conventions on Double Tax Avoidance OECD Model Convention on Income and Capital ("OECD MC") UN Model Convention ("UN MC") US Model Convention ("US MC") Articles in the Model Conventions Bilateral Tax Treaties Suggested Further Reading Chapter 4: Impact of Domestic Tax Systems Introduction Tax Residence or Fiscal Domicile Source of Income or Gain Basis of Tax Computation Treatment of Tax Losses Advance Tax Rulings Passive Income Foreign Tax Relief Suggested Further Reading International Tax Glossary Exhibits - Model Tax Treaties OECD Model Tax Convention on Income and on Capital (January 28, 2003) United Nations Model Tax Convention between Developed and Developing Countries (January 11, 2001) United States Model Income Tax Convention (September 20, 1996) League of Nations Draft Treaties 1928 - 1946 Andean Model Index to Volume One |