Principles of international taxation:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Haywards Heath
Bloomsbury Professional
2014
|
| Edition: | 4. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXXIV, 732 S. graph. Darst. |
| ISBN: | 9781780434537 |
Staff View
MARC
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Record in the Search Index
| _version_ | 1804151784282783744 |
|---|---|
| adam_text | Contents
Page
Preface
v
Table of Statutes
xiii
Table of Statutory Instruments
xv
Table of European Legislation
xvii
Table of Cases
xxi
Glossary
xxvii
PART
1
INTRODUCTION TO TAX
1
1
Introduction to Taxation
3
Why governments levy taxes
3
Elements of taxes
4
Evaluating taxes and tax systems
5
Types of taxes
6
The flat tax debate
12
Tax expenditures
12
Compliance and administrative costs of taxation
13
Tax compliance
14
Tax administration
14
Tax avoidance and evasion
15
Tax policy
16
Comparative taxation
18
Summary
18
Further reading
18
PART
2
INTRODUCTION TO INTERNATIONAL TAX
21
2
Introduction to International Taxation
23
Introduction
23
The jurisdiction to tax and public international law
24
Essential concepts in international taxation
24
Tax planning in multinational groups of companies (MNCs)
29
Tax administration
31
The role of supra-national organisations
33
Cross-border enforcement of taxes
34
Private international law and taxation
36
The recognition of foreign legal entities
36
Summary
37
Further reading
37
The Right to Tax Individuals
39
Introduction
39
Approaches to determining the tax residence of individuals
40
Consequences of tax residence
41
Comparative approaches to determining the residence of individuals
42
Summary
45
Further reading
46
Further study
47
The concept of domicile
63
Remittance-based charge
65
The Right to Tax Companies
66
Introduction
66
The approaches to determining tax residence for companies
67
Summary
80
Further reading
81
The Double Tax Problem
82
Introduction
82
The basic problem
82
Double tax relief
83
Types of foreign tax which may qualify for double tax relief
91
Withholding taxes
92
Summary
94
Further reading
95
Double Tax Relief in Practice
97
Introduction
97
Variations on the credit method
98
Variations on the exemption method
103
The exemption method in practice
105
From credit to exemption method
-
the
2009
UK tax reforms
108
The UK exemption system for foreign dividends received
by UK companies
110
Summary
115
Further reading
115
Further study
117
Double Tax Treaties
125
Introduction
125
The relationship of tax treaties to domestic law
126
Stages in the life of a double tax treaty
132
The development of tax treaties
133
The
OECD
Model Tax Convention
135
Allocating the right to tax between the two contracting states
139
Main articles in the
OECD
Model Tax Convention
140
Limitation of benefits clauses
169
Most favoured nation articles
169
Interpretation of tax treaties
170
Limitations on
the use of
double
tax treaties by tax authorities
179
The use of multilateral treaties
180
UK treaty practices
180
Summary
182
Further reading
183
PART
3
INTERNATIONAL TAX PLANNING
187
8
Permanent Establishments
189
Introduction
189
The concept of a permanent establishment
189
A fixed place of business
191
The exception for activities which are preparatory or auxiliary
203
PE arising from the use of agents
205
The UK domestic law on PE
213
The importance of the definition of permanent establishment
under a state s domestic law
215
The extent of the exposure to tax in the state where the PE is
located
218
PE
-
an outdated concept in the era of e-commerce?
229
Summary
231
Further reading
232
Further study
234
9
The Taxation of Cross-border Services
240
Introduction
240
The scale of cross-border trade in services
240
Types of cross-border services
243
Services in the Model Tax Conventions
246
Deemed services permanent establishments
247
The meaning of same or connected projects
254
Basis of taxation: Services performed in the host state or used by
customers in the host state?
255
Services in construction permanent establishments
257
Insurance services
259
The distinction between royalties and technical service fees
260
The interaction of articles in tax treaties concerning services
264
Summary
265
Further reading
266
10
Overseas Expansion: Structuring and Financing
267
Introduction
267
Structuring overseas expansion using a foreign branch
268
Structuring overseas expansion using a separate foreign
subsidiary
269
Converting a branch to a subsidiary
272
Corporate inversions
272
Inward investment via a branch
273
Converting a branch into a subsidiary
275
Tax aspects of financing for multinational groups
278
International treasury management within multinational groups
of companies
282
Summary
309
Further reading
310
Further study
311
11
Individuals Working Abroad
331
Introduction
331
General principles
332
Article
15
of the
OECD
Model Tax Convention
332
International ship, boat and aircraft crew
335
Share incentives for internationally mobile employees
336
Directors remuneration
337
Summary
337
Further reading
338
Further study
339
12
Transfer Pricing
352
Introduction
352
The arm s-length principle
355
A very brief history of transfer pricing legislation
356
The role of the
OECD
357
Recommendations in the
OECD
guidelines
357
Transaction-based methods of determining arm s-length prices
362
Transactional profits based methods
366
Other profit-based methods
373
Industry focus
-
the pharmaceutical industry
376
Transfer pricing and financial transactions
381
Transfer pricing documentation requirements
384
Tax authorities risk assessment
386
Resolution of disputes arising from transfer pricing
386
Penalties
392
Advance pricing agreements (APAs)
392
Is the
OECD
right in insisting on the arm s-length principle?
394
Alternative to arm s length
-
formulary apportionment
394
Summary
398
Further reading
399
Further study
402
13
Improper Use of Tax Treaties
409
Introduction
409
Treaty shopping
409
Approaches to countering the improper use of tax treaties
414
US-style limitation of benefits provisions
-
the development of
the channel approach into qualifying persons tests
432
The UK-US Treaty
439
The India-Mauritius double tax treaty
440
Summary
- 443
Further reading
443
PART
4
INTERNATIONAL TAX AVOIDANCE
445
14
Introduction to Tax Havens
447
Introduction
447
Rationale for the use of tax havens
448
The growth of the offshore financial sector
451
Which countries might be classed as tax havens?
460
Summary
464
Further reading
465
15
Anti-Haven Legislation
468
Introduction
468
Controlled foreign companies legislation
469
The general approach to anti-haven (CFC) legislation
472
Country examples of CFC legislation
473
Controlled foreign company legislation
-
is it legal?
486
Captive insurance companies
487
Summary
489
Further reading
490
Further study
490
16
Anti-Haven Policy
-
tackling tax evasion by individuals
504
Introduction
504
Economic and political sanctions
505
Country-by-country reporting
535
Summary
536
Further reading
537
Further study
539
17
Tax Planning Strategies of Multinational Groups
544
Introduction
544
The globalisation of business and the non-globalisation of tax
authorities
562
Summary
573
Further reading
574
18
European Corporation Tax Issues
576
Introduction
576
EU
principles affecting tax issues
576
Moves towards
harmonisation
already in place: the Directives
579
Agreements between the
EU
and neighbouring non-member
countries
589
Current
EU
proposals for
harmonisation
of direct taxation
590
The
EU
Financial Transactions Tax
602
Societas Europaea
-
the European Company
603
Contents
Recent
and important cases t
604
The effect of a successful challenge by a taxpayer in the Court of
Justice on all taxpayers: group litigation
625
Review of anti-abuse provisions
628
Summary
628
Further reading
629
Further study
631
19
VAT and Customs Duties
639
How VAT works
639
Alternative systems for dealing with cross-border supplies
642
Imports
-
the reverse charge system
646
VAT in the
EU 647
VAT on cross-border transactions within the
EU 648
Supplies of services within the
EU 651
The Achilles heel of the
EU
cross-border VAT regime
-
Missing Trader Intra-Community (MTIC) fraud
654
The future of VAT in the
EU 658
The proposal for a common VAT return form in the
EU 662
Customs and excise duties
663
Summary
666
Further reading
667
20
Tax and Development
669
Introduction
669
Tax policy in developing countries
670
International tax and developing countries
673
Attracting FDI through the use of tax incentives
676
Administration of tax incentives
679
What do host governments hope to achieve by attracting FDI
through the offering of tax incentives?
680
Home country dilution of tax incentives
680
Tax competition and development
682
Summary
682
Further reading
683
Appendix: Articles of the
OECD
Model Tax Convention on
Income and Capital
685
Index
707
|
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| isbn | 9781780434537 |
| language | English |
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| spelling | Miller, Angharad Verfasser aut Principles of international taxation Angharad Miller and Lynne Oats 4. ed. Haywards Heath Bloomsbury Professional 2014 XXXIV, 732 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Oats, Lynne Verfasser aut Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027035658&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Miller, Angharad Oats, Lynne Principles of international taxation Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4027451-2 |
| title | Principles of international taxation |
| title_auth | Principles of international taxation |
| title_exact_search | Principles of international taxation |
| title_full | Principles of international taxation Angharad Miller and Lynne Oats |
| title_fullStr | Principles of international taxation Angharad Miller and Lynne Oats |
| title_full_unstemmed | Principles of international taxation Angharad Miller and Lynne Oats |
| title_short | Principles of international taxation |
| title_sort | principles of international taxation |
| topic | Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Multinationales Unternehmen Internationales Steuerrecht |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027035658&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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