Home >
Taxation >
International Tax Primer, 2nd Edition

International Tax Primer, 2nd Edition

Author: Brian J. Arnold; Michael J. Mcintyre
Publisher: Kluwer Law International
ISBN: 9789041188984
Published In: October 2002
Format: Paperback , 196 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents

Details

The international aspects of income taxation have become increasingly important as countries worldwide have become more economically integrated. 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. It grew out of the authors' work with the OECD in conducting seminars on international tax for tax officials in countries emerging from the collapse of the Soviet Union.

The book strikes 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. Coverage includes:

the role of the tax adviser;
tax planning techniques;
international double taxation;
transfer pricing; anti-avoidance rules;
tax treaties, including discussion of the OECD and UN Model Treaties;
emerging issues, such as e-commerce and harmful tax competition.

Preface

Chapter 1. Introduction

A. Objectives of this Primer

B. What is International Tax?

C. Goals of International Tax Rules

D. The Role of the Tax Adviser in Planning International Transactions

Chapter 2. Jurisdiction to Tax

A. Introduction

B. Defining Residence

C. Source Jurisdiction

Chapter 3. Double Taxation Relief

A. Introduction