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Roy Rohatgi on International Taxation : Volume 1: Principles.

By: Contributor(s): Material type: TextTextPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2018Copyright date: ©2018Edition: 1st edDescription: 1 online resource (495 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087224929
Subject(s): Genre/Form: Additional physical formats: Print version:: Roy Rohatgi on International TaxationDDC classification:
  • 343.05259999999998
LOC classification:
  • K4475 .R643 2018
Online resources:
Contents:
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.
Summary: With its practical approach, this book looks at the key principles of international taxation, from explaining the basic concepts to analysing complex transactional issues.
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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.

With its practical approach, this book looks at the key principles of international taxation, from explaining the basic concepts to analysing complex transactional issues.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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