Roy Rohatgi International Taxation - Volume I : Principles

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Description
For many years, Basic International Taxation has enjoyed a reputation as a renowned primer on international taxation. In the days when international taxation occupied a niche status in many parts of the world, this two-volume book was a useful entry point for students and practitioners wishing to learn more about this field of taxation. These days, international taxation has become mainstream. Even so, there remains a need for an introductory textbook, one that not only explains the salient principles, but also contains analyses grounded in the real-life practice of countries, as expressed in their tax treaty policy, legislation and jurisprudence. Such a book would combine a description of the relevant legal provisions with sound analysis of how these work in practice. That is the basis for the long-awaited revision of this seminal work. It is also the basis for the collaboration between the original author (Roy Rohatgi) and IBFD. This work is inspired by  the original author's vision to teach international taxation to students and practitioners everywhere. His vision aligns clearly with that of IBFD: to spread knowledge of international taxation to every corner of the globe. Working in tandem, we have produced this book, which is the first of a two- volume series and a relaunch of the original Basic International Taxation, IBFD's contribution includes a team of expert tax writers, researchers and editors. Drawing on IBFD's wealth of information on all the tax systems of the world, we have enriched this book with practical examples of country practice, set within a solid framework of commentary and analysis.
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Contents
Part 1 : Domestic Tax Systems and International Double Taxation
Chapter 1 :      Introduction
Chapter 2 :      How double taxation arises - The role of domestic tax systems
Chapter 3 :      Double taxation relief
Part 2 : Cross-Border Taxation and International Conventions
Chapter 4 :      Tax treaties and their role in international taxation
Chapter 5 :      Model conventions
Chapter 6 :      Multilateral tax agreements
Chapter 7 :      Treaties on administrative assistance
Part 3 : Income and Capital Tax Treaties
Chapter 8 :      Structure of tax treaties
Chapter 9 :      Scope of tax treaties-persons covered, taxes covered 
Chapter 10 :    Residence
Chapter 11 :    Active income of companies
Chapter 12 :    Active income of individuals
Chapter 13 :    Passive income
Chapter 14:     Taxation of income from immovable property
Chapter 15 :    Capital gains
Chapter 16 :    Other Distributive Rules
Chapter 17 :    Methods for Elimination of double taxation
Chapter 18 :    Entitlement to treaty benefit 
Chapter 19 :    Prohibition of determination
Chapter 20 :    Administrative provisions 
Chapter 21 :    The vienna convention on the law of treaties
Chapter 22 :    Role of the OECD commentaries
Chapter 23 :    The role of the OECD multilateral instrument 
Chapter 24 :    Interaction between domestic law and tax treaties
Chapter 25 :    Lifecycle of tax treaties
Chapter 26 :    Tax treaties and dispute resolution
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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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