TY  - BOOK
AU  - Ostaszewska,Ola
AU  - Obuoforibo,Belema
TI  - Roy Rohatgi on International Taxation: Volume 1: Principles
SN  - 9789087224929
AV  - K4475 .R643 2018
U1  - 343.05259999999998 
PY  - 2018///
CY  - Amsterdam
PB  - IBFD Publications USA, Incorporated
KW  - Double taxation
KW  - Electronic books
N1  - Cover -- Title -- Copyright -- List of Contributors -- Foreword -- Preface -- Part 1: Domestic Tax Systems and International Double Taxation -- Chapter 1: Introduction -- 1.1. General -- 1.2. Cross-border taxation and international conventions -- 1.3. Income and capital tax treaties -- 1.3.1. The structure of a tax treaty -- 1.3.2. The ambit of a tax treaty -- 1.3.3. Treaty rules relating to particular types of income, i.e. the "distributive rules" -- 1.3.4. Elimination of double taxation -- 1.3.5. Provisions restricting entitlement to treaty benefits -- 1.3.6. Prohibition of discrimination -- 1.3.7. Administrative provisions -- 1.4. Interpretation and application of tax treaties -- Chapter 2: How Double Taxation Arises - The Role of Domestic Tax Systems -- 2.1. Connecting factors for fiscal jurisdiction -- 2.1.1. Residence as a connecting factor -- 2.1.1.1. Residence of individuals -- Physical presence -- Domicile -- Other factors -- 2.1.1.2. Residence of companies -- Place of incorporation -- Place of effective management -- Central management and control -- 2.1.1.3. Residence of other entities -- 2.1.2. Citizenship as a connecting factor -- 2.1.3. Source as a connecting factor -- 2.2. International double taxation -- 2.2.1. Worldwide vs territorial tax systems -- 2.2.2. Juridical double taxation -- 2.2.2.1. Source-source conflict -- 2.2.2.2. Residence-residence conflict -- 2.2.2.3. Source-residence conflict -- 2.2.3. Economic double taxation -- Chapter 3: Double Taxation Relief -- 3.1. Methods of relief from juridical double taxation -- 3.1.1. Exemption method -- 3.1.2. Credit method -- 3.1.2.1. General provisions -- 3.1.2.2. Limitations on foreign tax credit -- 3.1.2.3. Excess foreign tax credit -- 3.1.2.4. Tax-sparing credit -- 3.1.3. Deduction method -- 3.2. Methods of relief from economic double taxation -- 3.2.1. Domestic context; 3.2.2. International context -- 3.2.2.1. Participation exemption -- 3.2.2.2. Indirect credit -- Part 2: Cross-Border Taxation and International Conventions -- Chapter 4: Tax Treaties and Their Role in International Taxation -- 4.1. What are tax treaties? -- 4.2. Tax treaties and the domestic legal framework -- 4.3. The role of tax treaties -- 4.3.1. Avoidance of double taxation -- 4.3.2. Prevention of tax evasion and avoidance -- 4.3.3. Other objectives of tax treaties -- Chapter 5: Model Conventions -- 5.1. Historical background -- 5.2. OECD Model -- 5.3. UN Model -- 5.4. US Model -- 5.5. ILADT Model -- Chapter 6: Multilateral Tax Agreements -- 6.1. OECD Multilateral Instrument (MLI) -- 6.2. Nordic Convention -- 6.3. Andean Pact -- 6.4. CARICOM and other multilateral agreements -- Chapter 7: Treaties on Administrative Assistance -- 7.1. Supranational agreements -- 7.1.1. EU Directive on Administrative Cooperation -- 7.1.2. EU Tax Recovery Directive -- 7.2. Multilateral agreements -- 7.2.1. Convention on Mutual Administrative Assistance in Tax Matters -- 7.2.2. Regional agreements -- 7.3. Bilateral agreements -- 7.3.1. Tax information exchange agreements -- 7.3.2. Intergovernmental agreements for the implementation of FATCA -- Part 3: Income and Capital Tax Treaties -- Chapter 8: Structure of Tax Treaties -- Chapter 9: Scope of Tax Treaties - Persons Covered, Taxes Covered -- 9.1. Introduction -- 9.2. Persons covered -- 9.2.1. "Persons" who are "residents" of a contracting state -- 9.2.1.1. Collective investment vehicles -- 9.2.1.2. States, subdivisions of states and their wholly owned entities -- 9.2.2. Fiscally transparent entities -- 9.2.2.1. "Income derived by or through an entity or arrangement" -- 9.2.3. The right of a contracting state to tax its own residents -- 9.3. Taxes covered -- Chapter 10: Residence -- 10.1. Introduction; 10.2. "Resident of a Contracting State" -- 10.2.1. "Person" -- 10.2.2. "Liable to tax" -- 10.2.2.1. Individuals -- 10.2.2.2. Companies -- 10.2.2.3. Other bodies of persons -- 10.2.2.4. "Liable to tax" versus "subject to tax" -- 10.2.3. "By reason of his domicile, residence, place of management or any other criterion of a similar nature" -- 10.2.4. "Includes that State and any political subdivision or local authority thereof" -- 10.2.5. The second sentence of article 4(1) -- 10.3. Dual residence -- 10.4. Resolving dual residence: Individuals (priority-ranked tests) -- 10.5. Resolving dual residence: Companies and persons other than individuals -- 10.5.1. Resolving dual residence through mutual agreement - The standard tie-breaker rule -- 10.5.2. Resolving dual residence through the PoEM test - The previous tie-breaker rule -- 10.5.2.1. The meaning of "place of effective management" -- 10.5.2.2. Determining an entity's PoEM -- 10.5.3. Resolving dual residence through other rules -- 10.5.4. Inconclusive or missing tie-breaker rule -- Chapter 11: Active Income of Companies -- 11.1. Business profits -- 11.1.1. OECD Model -- Scope of application -- Distributive rule -- 11.1.1.1. Permanent establishment -- 11.1.1.1.1. Fixed place of business permanent establishment -- Existence of a place of business -- Fixedness of the place of business -- Carrying on of business through the fixed place of business -- Beginning and end of a permanent establishment -- List of positive examples -- 11.1.1.1.2. Construction permanent establishment -- 12-month test -- Beginning and end of a construction permanent establishment -- Splitting up of contracts -- Multilateral Instrument (2017) -- 11.1.1.1.3. Activity exemptions -- Alternative provision -- Anti-fragmentation rule -- Multilateral Instrument (2017) -- 11.1.1.1.4. Dependent agent permanent establishment -- Exceptions; Multilateral Instrument (2017) -- 11.1.1.1.5. Parent and subsidiary companies -- 11.1.1.1.6. Closely related enterprises -- Multilateral Instrument (2017) -- 11.1.1.1.7. Other types of permanent establishment -- Services permanent establishment -- Insurance permanent establishment -- Oil and gas activities -- Electronic commerce -- 11.1.1.2. Attribution of profits to permanent establishments -- Authorized OECD Approach (AOA) -- Elimination of double taxation and corresponding adjustments -- Specific issues -- Article 7 of the OECD Model (2008) -- 11.1.2. UN Model -- Scope of application -- Distributive rule -- 11.1.2.1. Permanent establishment -- Construction permanent establishment -- Activity exemptions -- Dependent agent permanent establishment -- Insurance permanent establishment -- Services permanent establishment -- 11.1.2.2. Attribution of profits to permanent establishments -- 11.1.3. US Model -- 11.2. Profits from international shipping and air transport -- 11.2.1. OECD Model -- Scope of application -- Distributive rule -- 11.2.2. UN Model -- 11.2.3. US Model -- 11.3. Associated enterprises -- 11.3.1. OECD Model -- 11.3.1.1. The arm's length principle -- 11.3.1.2. Corresponding adjustments -- 11.3.2. UN Model -- 11.3.3. US Model -- Chapter 12: Active Income of Individuals -- 12.1. Income from employment -- 12.1.1. OECD Model -- 12.1.1.1. General distributive rules -- 12.1.1.1.1. Overview -- 12.1.1.1.2. Significant terms -- Salaries, wages and other similar remuneration -- Employment -- Employment is exercised -- 12.1.1.2. Exception for an insufficient nexus under article 15(2) -- 12.1.1.2.1. Overview -- 12.1.1.2.2. Significant terms -- 183 days (first condition) -- Employer (second and third conditions) -- Paid by, or on behalf of, an employer who is not a resident of the other State (second condition) -- Not borne by (third condition); 12.1.1.3. Exception for international traffic under article 15(3) -- 12.1.1.3.1. Overview -- 12.1.1.3.2. Significant terms -- A member of the regular complement of a ship or aircraft -- Other than aboard a ship or aircraft operated solely within the other Contracting State -- International traffic -- 12.1.2. UN Model -- 12.1.3. US Model -- 12.2. Independent personal services -- 12.2.1. OECD Model -- 12.2.1.1. Distributive rules -- 12.2.1.2. Significant terms -- Resident of a Contracting State -- Professional services or other activities of an independent character -- Fixed base -- Fixed base regularly available -- 12.2.1.3. Deletion of article 14 of OECD Model -- 12.2.2. UN Model -- 12.2.3. US Model -- 12.3. Directors' fees -- 12.3.1. OECD Model -- 12.3.1.1. Distributive rules -- 12.3.1.2. Significant terms -- Directors -- Directors' fees and other similar payments -- 12.3.2. UN Model -- 12.3.3. US Model -- 12.4. Entertainers and sportspersons -- 12.4.1. OECD Model -- 12.4.1.1. Distributive rules -- 12.4.1.2. Significant terms -- Entertainer or sportsperson -- Personal activities as such (as an entertainer or sportsperson) -- 12.4.1.3. Look-through rule for star companies -- 12.4.2. UN Model -- 12.4.3. US Model -- 12.5. Pensions -- 12.5.1. OECD Model -- 12.5.1.1. Distributive rules -- 12.5.1.2. Significant terms -- In consideration of past employment -- Pensions and other similar remuneration -- Subject to the provisions of paragraph 2 of Article 19 -- 12.5.1.3. Alternative provisions for source state taxation -- 12.5.2. UN Model -- 12.5.3. US Model -- 12.5.3.1. Pensions and other similar remuneration -- 12.5.3.2. Pension funds -- 12.6. Government service -- 12.6.1. OECD Model -- 12.6.1.1. Distributive rules for current income -- 12.6.1.2. Distributive rules for pensions -- 12.6.1.3. Exception for business-related services; 12.6.1.4. Significant terms
N2  - With its practical approach, this book looks at the key principles of international taxation, from explaining the basic concepts to analysing complex transactional issues
UR  - https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176418
ER  -