Roy Rohatgi Basic International Taxation - Volume II : Practice

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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 II: Practice includes practical guidance on international tax planning techniques, an analysis of anti avoidance rules and their use in various countries and a review of the role of offshore financial centres in international taxation. It also contains a brief corporate tax profile in seventy-five countries, and a copy of the united States Model Income Tax Convention of November 15, 2006.
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Contents
Volume Two - Practice of International Taxation
Chapter 5 - Basic Principles of International Tax Planning
1.    International Tax Planning
2.    International Tax Structures
3.    Tax Planning for Cross-border Transactions - Some Examples
4.    International Tax Planning for Expatriate Individuals
5.    Company Shareholder Taxation
6.    Tax Consolidation Rules ("Group Taxation")
7.    Some Innovative Planning Techniques - An Overview
8.    Taxpayers' Rights and Obligations
9.    Suggested Further Reading
Chapter 6 - Anti-Avoidance Measures
1.    General
2.    Judicial Anti-avoidance Doctrines
3.    Anti-treaty Shopping Measures
4.    Controlled Foreign Corporation
5.    Thin Capitalisation
6.    Transfer Pricing
7.    Some Other Anti-avoidance Measures
8.    Anti-avoidance and International Tax Planning
9.    Suggested Further Reading
Chapter 7 - International Offshore Financial Centres
1.    General
2.    Should Offshore Financial Centres be Discouraged
3.    Role of Offshore Financial Centres
4.    How to Choose an International Offshore Financial Centre
5.    Examples of Intermediary Entities
6.    Some Current Issues and Developments
7.    Major Offshore Financial Centres
8.    Comments
9.    Suggested Further Reading
Appendix: Corporate Tax - Brief Country Profiles
    (a) OECD Member Countries (all)
    (b) Non-OECD Countries (selected)
Exhibits:
    (a) United States Model Income Tax Convention of November 15,  
    (b) Hague Convention on the Law Applicable to Trusts and on their Recognition
Index to Volume Two
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