International tax primer:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn, The Netherlands
Wolters Kluwer
[2019]
|
| Ausgabe: | Fourth edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes index |
| Beschreibung: | xii, 245 Seiten Diagramme 25 cm |
| ISBN: | 9789403502823 9403502827 |
Internformat
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| 245 | 1 | 0 | |a International tax primer |c Brian J. Arnold |
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| 505 | 8 | |a Chapter 1: Introduction -- Chapter 2: Jurisdiction to tax -- Chapter 3: Taxation of residents -- Chapter 4: Double taxation relief -- Chapter 5: Taxation of nonresidents -- Chapter 6: Transfer pricing -- Chapter 7: Anti-avoidance measures -- Chapter 8: An introduction to tax treaties -- Chapter 9: Emerging issues | |
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Datensatz im Suchindex
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| adam_text | Table of Contents Preface xi Chapter 1 Introduction 1.1 Objectives of This Primer 1.2 What Is International Tax? 1.3 Goals of International Tax Rules 1.4 The Role of the Tax Adviser in Planning International Transactions 1.5 International Organizations Involved inInternational Tax 1 1 3 4 7 13 Chapter 2 Jurisdiction to Tax 2.1 Introduction 2.2 Defining Residence 2.2.1 Residence of Individuals 2.2.2 Residence of Legal Entities 2.2.3 Treaty Issues Relating to Residence 2.3 Source Jurisdiction 2.3.1 Introduction 2.3.2 Employment and Personal Services Income 2.3.3 Business Income 2.3.4 Investment Income 17 17 19 19 21 23 24 24 25 27 28 Chapter 3 Taxation of Residents 3.1 Introduction 3.2 Taxation of Residents on Their Worldwide Income 3.2.1 Tax Policy Considerations 3.2.2 The Tax Consequences of Residence 3.2.3 Double Taxation v 31 31 32 32 33 34
Table of Contents 3.2.4 3.3 3.4 Computation of the Foreign Source Income of Residents 3.2.4.1 In General 3.2.4.2 Foreign Exchange Gains and Losses 3.2.4.3 The Treatment of Losses 3.2.5 Tax Administration Issues Exceptions to Worldwide Taxation 3.3.1 Nonresident Companies and Other Legal Entities Temporary Residents 3.3.2 Special Issues 3.4.1 Exit or Departure Taxes 3.4.2 Trailing Taxes 3.4.3 Resident for Part of a Year 34 34 35 37 38 38 38 39 40 40 42 44 Chapter 4 Double Taxation Relief Introduction 4.1 4.2 International Double Taxation Defined 4.3 Relief Mechanisms 4.3.1 Introduction Deduction Method 4.3.2 Exemption Method 4.3.3 4.3.3.1 Participation Exemption 4.3.4 Credit Method 4.3.4.1 General Rules 4.3.4.2 Creditable Foreign Taxes 4.3.4.3 Types of Limitations 4.3.4.4 Indirect or Underlying Credit Comparison of the Exemption and Credit Methods 4.3.5 4.3.6 Treaty Aspects 4.4 Allocation of Expenses 4.5 Tax Sparing 45 45 47 48 48 49 51 53 56 56 58 59 62 64 67 67 69 Chapter 5 Taxation of Nonresidents Introduction 5.1 5.2 Tax Policy Considerations in Taxing Nonresidents 5.3 Threshold Requirements 5.4 Source Rules Double Taxation 5.5 5.6 Excessive Taxation of Nonresidents 5.7 Computation of the Domestic Source Income of Nonresidents 5.8 Taxation of Various Types of Income of Nonresidents 5.8.1 Business Income 5.8.1.1 In General 73 73 74 76 77 78 78 79 80 80 80 VI
Table of Contents 5.9 5.8.1.2 Branch Taxes 5.8.1.3 Income from Business Services 5.8.2 Income from Immovable Property 5.8.3 Income from Employment 5.8.4 Investment Income: Dividends, Interest, and Royalties 5.8.5 Capital Gains Administrative Aspects of Taxing Nonresidents 5.9.1 Introduction 5.9.2 Obtaining Information about Domestic Source Income of Nonresidents 5.9.3 Collection of Tax from Nonresidents 81 82 83 83 84 85 86 86 87 88 Chapter 6 Transfer Pricing 6.1 Introduction 6.2 The OECD Transfer Pricing Guidelines 6.3 UN, Practical Manual on Transfer Pricingfor Developing Countries 6.4 The Arm’s-Length Standard 6.4.1 Introduction 6.4.2 Comparability Analysis 6.4.3 Comparable Uncontrolled Price Method 6.4.4 Resale Price Method 6.4.5 Cost-Plus Method 6.4.6 Comparison of Traditional Methods 6.4.7 Profit-Split Method 6.4.8 Transactional Net Margin Method 6.5 Sharing of Corporate Resources 6.5.1 Introduction 6.5.2 Loans or Advances 6.5.3 Performance of Services 6.5.4 Use of Tangible Property 6.5.5 Use or Transfer of Intangible Property 6.6 Cost Contribution Arrangements 6.7 Disregarded Transactions 6.8 Transfer Pricing Documentation Requirements 6.9 Treaty Aspects of Transfer Pricing 6.10 Tax Policy Considerations: Formulary Apportionment and the Future of the Arm’s-Length Method 91 91 93 94 94 94 96 97 98 98 99 100 101 103 103 103 103 104 104 105 107 108 109 110 Chapter 7 Anti-avoidance Measures 7.1 Introduction 7.2 Restrictions on the Deduction of Interest: Thin Capitalization and Earnings-Stripping Rules 7.2.1 Introduction vii 115 115 118 118
Table of Contents 7.3 7.4 7.5 7.6 7.2.2 The Structural Features of Thin Capitalization Rules 7.2.3 Earnings-Stripping Rules CFC Rules 7.3.1 Introduction 7.3.2 Structural Features of CFC Rules 7.3.2.1 Definition of a CFC 7.3.2.2 Designated Jurisdiction or Global Approach 7.3.2.3 Definition and Computation of Attributable Income 7.3.2.4 Nature and Scope of Exemptions 7.3.2.5 Resident Taxpayers Subject to Tax 7.3.2.6 Relief Provisions 7.3.3 Tax Treaties and CFC Rules Nonresident Trusts Foreign Investment Funds Back-to-Back or Anti-conduit Rules 121 123 125 125 127 127 129 131 133 134 135 136 137 138 140 Chapter 8 An Introduction to Tax Treaties 8.1 Introduction 8.2 Legal Nature and Effect of Tax Treaties 8.2.1 Vienna Convention on the Law of Treaties 8.2.2 The Relationship Between Tax Treaties and Domestic Law 8.3 The OECD and UN Model Tax Treaties 8.4 The Process of Negotiating and Revising Tax Treaties 8.5 Objectives of Tax Treaties 8.6 Interpretation of Tax Treaties 8.6.1 Introduction 8.6.2 The Interpretive Provisions of the Vienna Convention on the Law of Treaties 8.6.3 The Interpretation of Undefined Terms in Accordance with Domestic Law: Article 3(2) 8.7 Summary of the Provisions of the OECD and UN Model Treaties 8.7.1 Introduction 8.7.2 Coverage, Scope, and Legal Effect 8.7.3 The Distributive Rules: Articles 6 Through 21 8.7.3.1 Introduction 8.7.3.2 Business Income 8.7.3.3 Employment and Personal Services Income 8.7.3.4 Income and Gains from Immovable Property 8.7.3.5 Reduced Withholding Rates on Certain Investment Income 8.7.3.6 Other Types of Income 8.7.4
Administrative Cooperation vin 143 143 144 144 M5 147 151 152 155 155 155 157 159 159 160 161 161 162 170 171 172 173 174
Table of Contents 8.8 Special Treaty Issues 8.8.1 Nondiscrimination 8.8.2 Treaty Abuse 8.8.2.1 Introduction 8.8.2.2 Anti-treaty Shopping Measures (LOB) 8.8.2.3 Provisions of the OECD and UN Model Treaties Dealing with Treaty Abuse 8.8.2.4 The Commentary on Article 1 of the OECD and UN Model Treaties with Respect to Treaty Abuse 8.8.2.5 Anti-avoidance Rule for PEs in Third States 8.8.3 Resolution of Disputes 8.8.4 Administrative Cooperation 8.8.5 Attribution of Profits to Permanent Establishments 8.8.6 The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (The Multilateral Instrument) 174 174 175 175 177 181 184 186 187 188 191 195 Chapter 9 Emerging Issues 9.1 Introduction 9.2 Base Erosion and Profit Shifting 9.2.1 Introduction 9.2.2 The 1998 OECD Harmful Tax Competition Report 9.2.3 The G20/OECD BEPS Project 9.3 Hybrid Arrangements 9.3.1 What Is a Hybrid Arrangement? 9.3.2 Hybrid Entities 9.3.3 Hybrid Financial Instruments 9.3.4 BEPS Action 2 Report on Hybrid Mismatch Arrangements 9.4 Fees for Management, Technical, and Consulting Services 9.4.1 Introduction 9.4.2 The Taxation of Income from Management, Technical, and Consulting Services under Tax Treaties 9.4.3 Article 12A (Fees for Technical Services) of the UN Model Treaty 9.5 Arbitration 9.6 The Digital Economy: Electronic Commerce 9.6.1 Introduction 9.6.2 Tax Challenges Posed by the Digital Economy 214 215 219 219 221 Glossary of International Tax Terms 225 Index 233 ix 199 199 199 199 200 201 205 205 206 209 209 211 211 213
|
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| author | Arnold, Brian J. |
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| contents | Chapter 1: Introduction -- Chapter 2: Jurisdiction to tax -- Chapter 3: Taxation of residents -- Chapter 4: Double taxation relief -- Chapter 5: Taxation of nonresidents -- Chapter 6: Transfer pricing -- Chapter 7: Anti-avoidance measures -- Chapter 8: An introduction to tax treaties -- Chapter 9: Emerging issues |
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| discipline | Rechtswissenschaft |
| edition | Fourth edition |
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| language | English |
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| spelling | Arnold, Brian J. Verfasser (DE-588)170187527 aut International tax primer Brian J. Arnold Fourth edition Alphen aan den Rijn, The Netherlands Wolters Kluwer [2019] © 2019 xii, 245 Seiten Diagramme 25 cm txt rdacontent n rdamedia nc rdacarrier Includes index Chapter 1: Introduction -- Chapter 2: Jurisdiction to tax -- Chapter 3: Taxation of residents -- Chapter 4: Double taxation relief -- Chapter 5: Taxation of nonresidents -- Chapter 6: Transfer pricing -- Chapter 7: Anti-avoidance measures -- Chapter 8: An introduction to tax treaties -- Chapter 9: Emerging issues Steuerlehre (DE-588)4183194-9 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Doppelbesteuerung (DE-588)4012744-8 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 s Doppelbesteuerung (DE-588)4012744-8 s Steuerlehre (DE-588)4183194-9 s DE-604 Erscheint auch als Online-Ausgabe 978-94-035-0172-7 Erscheint auch als Online-Ausgabe, PDF 978-94-035-0274-8 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=031325520&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Arnold, Brian J. International tax primer Chapter 1: Introduction -- Chapter 2: Jurisdiction to tax -- Chapter 3: Taxation of residents -- Chapter 4: Double taxation relief -- Chapter 5: Taxation of nonresidents -- Chapter 6: Transfer pricing -- Chapter 7: Anti-avoidance measures -- Chapter 8: An introduction to tax treaties -- Chapter 9: Emerging issues Steuerlehre (DE-588)4183194-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerung (DE-588)4012744-8 gnd |
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| title | International tax primer |
| title_auth | International tax primer |
| title_exact_search | International tax primer |
| title_full | International tax primer Brian J. Arnold |
| title_fullStr | International tax primer Brian J. Arnold |
| title_full_unstemmed | International tax primer Brian J. Arnold |
| title_short | International tax primer |
| title_sort | international tax primer |
| topic | Steuerlehre (DE-588)4183194-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerung (DE-588)4012744-8 gnd |
| topic_facet | Steuerlehre Internationales Steuerrecht Doppelbesteuerung |
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