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Basic International Taxation - Volume I : Principles

Basic International Taxation - Volume I : Principles

  • ₹2,250.00

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  • Author(s): Roy Rohatgi
  • Brand: Taxmann
  • Edition: 2 Ed 2007
  • ISBN 10 817496732X
  • Approx. Pages 467 + contents
  • Format Paperback

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Description
Basic International Taxation provides a uniquely comprehensive overview of the basic principles of international taxation and considers them in the context of practical planning guidance. The analysis of the application of these principles is supported by a detailed review of current international tax practices.
Volume 1: 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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Contents
VOLUME ONE - PRINCIPLES OF INTERNATIONAL TAXATION
Chapter 1 An Overview Of International Taxation

1.   What is International Taxation
2.   International Tax Conflicts and Double Taxation
3.   Double Tax Treaties
4.   Domestic Tax Systems
5.   International Offshore Financial Centres
6.   Anti-avoidance Measures
7.   International Tax Planning
8.   Structure of the Book
9.   Suggested Further Reading
Chapter 2 Principles Of International Tax Law
1.   International Tax Law
2.   Application of Tax Treaties
3.   Interpretation of Tax Treaties
4.   Some Legal Decisions on Treaty Interpretations
5.   Model Tax Conventions
6.   Multilateral Tax Agreements
7.   European Union
8.   Harmful Tax Competition
9.   Suggested Further Reading
Chapter 3 Model Tax Conventions On Double Tax Avoidance
1.   OECD Model Convention on Income and Capital ("OECD MC")
2.   UN Model Convention ("UN MC")
3.   US Model Convention ("US MC")
4.   Articles in the Model Conventions
5.   Bilateral Tax Treaties
6.   Suggested Further Reading
Chapter 4 Impact Of Domestic Tax Systems
1.    Introduction
2.   Tax Residence or Fiscal Domicile
3.   Source of Income or Gain
4.   Basis of Tax Computation
5.   Treatment of Tax Losses
6.   Advance Tax Rulings
7.   Passive Income
8.   Foreign Tax Relief
9.   Suggested Further Reading
APPENDIX - GLOSSARY OF INTERNATIONAL TAX TERMS
EXHIBITS - MODEL TAX TREATIES
1.    OECD Model Tax Convention on Income and on Capital (January 28, 2003)
2.    United Nations Model Tax Convention Between Developed and
       Developing Countries (January 11, 2001)
3.    United States Model Income Tax Convention (September 20, 1996)
4.    League of Nations Model Bilateral Convention (with Commentaries) for
       the Prevention of Double Taxation in the Special Matter of Direct Taxes
       presented in Geneva, October 1928 (1928 Draft)
5.    League of Nations Revised Text of the Convention for the Allocation of
       Business Income between States for the Purposes of Taxation, Geneva,
      June 1935 (1935 Draft)
6.    League of Nations Model Bilateral Convention for the Prevention of the
       Double Taxation of Income presented in Mexico City, July 1943 (Mexico Draft)
7.    League of Nations Model Bilateral Convention for the Prevention of the Double
      Taxation of income and property presented in London, March 1946 (London Draft)
8.   Commentaries on Mexico Draft (Exhibit 6) and London Draft (Exhibit 7)
      of the League of Nations
9.    Model Convention for the Avoidance of Double Taxation between Member
      Countries and Other Countries outside the Andean Sub-region (Andean Model)
Index to Volume One
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Author Details
Roy Rohatgi is an international business consultant, who advises on international taxation and strategic management. His professional experience over the last four decades includes an in-depth knowledge of international taxation in several countries. Roy retired as a London partner in the worldwide firm of Arthur Andersen after nearly 25 years in 1994. During this period with the firm, he worked as a partner based in Europe, the Middle East and India. In the eighties, he spent several years in India where he established and ran the Indian firm of Arthur Andersen as managing partner.
Roy is a visiting professor in international taxation. He is a member of the International Fiscal Association and the International Tax Planning Association. Since 1995, he has been the conference director of the International Taxation Conference, which is organised each year by the Foundation for International Taxation in Mumbai (India). Roy is mentioned in the Debrett's "People of Today" in the United Kingdom.
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