International Tax Primer:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Wolters Kluwer Law International
2023
|
| Ausgabe: | 5th ed |
| Schlagworte: | |
| Online-Zugang: | HWR01 |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (367 Seiten) |
| ISBN: | 9789403543260 |
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| 505 | 8 | |a Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Preface -- 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 in International Tax -- 1.6 A Brief History of International Tax -- 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 -- 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 -- 3.2.4 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 -- 3.3 Exceptions to Worldwide Taxation -- 3.3.1 Nonresident Companies and Other Legal Entities -- 3.3.2 Temporary Residents -- 3.4 Special Issues -- 3.4.1 Exit or Departure Taxes -- 3.4.2 Trailing Taxes -- 3.4.3 Resident for Part of a Year -- 3.4.4 Foreign Exchange Gains and Losses -- Chapter 4 Double Taxation Relief -- 4.1 Introduction -- 4.2 International Double Taxation Defined -- 4.3 Relief Mechanisms -- 4.3.1 Introduction -- 4.3.2 Deduction Method -- 4.3.3 Exemption Method -- 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 | |
| 505 | 8 | |a 4.3.5 Comparison of the Exemption and Credit Methods -- 4.3.6 Treaty Aspects -- 4.4 Allocation of Expenses -- 4.5 Tax Sparing -- Chapter 5 Taxation of Nonresidents -- 5.1 Introduction -- 5.2 Tax Policy Considerations in Taxing Nonresidents -- 5.3 Threshold Requirements -- 5.4 Source Rules -- 5.5 Double Taxation -- 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 -- 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 -- 5.9 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 -- Chapter 6 Transfer Pricing -- 6.1 Introduction -- 6.2 The OECD Transfer Pricing Guidelines -- 6.3 UN, Practical Manual on Transfer Pricing for 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 Intercompany 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 | |
| 505 | 8 | |a 6.10 Tax Policy Considerations: Formulary Apportionment and the Future of the Arm's-Length Method -- 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 -- 7.2.2 The Structural Features of Thin Capitalization Rules -- 7.2.3 Earnings-Stripping Rules -- 7.3 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 -- 7.3.4 CFC Rules and the Pillar Two Global Minimum Tax -- 7.4 Nonresident Trusts -- 7.5 Foreign Investment Funds -- 7.6 Back-to-back or Anti-conduit Rules -- 7.7 Hybrid Arrangements -- 7.7.1 What Is a Hybrid Arrangement? -- 7.7.2 Hybrid Entities -- 7.7.3 Hybrid Financial Instruments -- 7.7.4 BEPS Action 2 Report on Hybrid Mismatch Arrangements -- 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 | |
| 505 | 8 | |a 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 -- 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) -- 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 -- 9.2.4 The Two-Pillar Proposals to Deal with the Digital Economy -- 9.3 Fees for Management, Technical, and Consulting Services -- 9.3.1 Introduction -- 9.3.2 The Taxation of Income from Management, Technical, and Consulting Services under Tax Treaties -- 9.3.3 Article 12A (Fees for Technical Services) of the UN Model Treaty -- 9.4 Arbitration -- 9.5 The Digital Economy: Electronic Commerce -- 9.5.1 Introduction -- 9.5.2 Tax Challenges Posed by the Digital Economy -- 9.5.3 Digital Services Taxes -- 9.5.4 Article 12B (Income from Automated Digital Services) of the UN Model Treaty -- 9.5.5 The Proposed Two-Pillar Approach -- 9.5.5.1 Introduction -- 9.5.5.2 An Overview of Pillar One | |
| 505 | 8 | |a 9.5.5.3 Overview of Pillar Two -- Glossary of International Tax Terms -- Index | |
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Datensatz im Suchindex
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| author | Arnold, Brian J. |
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| building | Verbundindex |
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| contents | Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Preface -- 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 in International Tax -- 1.6 A Brief History of International Tax -- 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 -- 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 -- 3.2.4 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 -- 3.3 Exceptions to Worldwide Taxation -- 3.3.1 Nonresident Companies and Other Legal Entities -- 3.3.2 Temporary Residents -- 3.4 Special Issues -- 3.4.1 Exit or Departure Taxes -- 3.4.2 Trailing Taxes -- 3.4.3 Resident for Part of a Year -- 3.4.4 Foreign Exchange Gains and Losses -- Chapter 4 Double Taxation Relief -- 4.1 Introduction -- 4.2 International Double Taxation Defined -- 4.3 Relief Mechanisms -- 4.3.1 Introduction -- 4.3.2 Deduction Method -- 4.3.3 Exemption Method -- 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 4.3.5 Comparison of the Exemption and Credit Methods -- 4.3.6 Treaty Aspects -- 4.4 Allocation of Expenses -- 4.5 Tax Sparing -- Chapter 5 Taxation of Nonresidents -- 5.1 Introduction -- 5.2 Tax Policy Considerations in Taxing Nonresidents -- 5.3 Threshold Requirements -- 5.4 Source Rules -- 5.5 Double Taxation -- 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 -- 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 -- 5.9 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 -- Chapter 6 Transfer Pricing -- 6.1 Introduction -- 6.2 The OECD Transfer Pricing Guidelines -- 6.3 UN, Practical Manual on Transfer Pricing for 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 Intercompany 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 -- 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 -- 7.2.2 The Structural Features of Thin Capitalization Rules -- 7.2.3 Earnings-Stripping Rules -- 7.3 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 -- 7.3.4 CFC Rules and the Pillar Two Global Minimum Tax -- 7.4 Nonresident Trusts -- 7.5 Foreign Investment Funds -- 7.6 Back-to-back or Anti-conduit Rules -- 7.7 Hybrid Arrangements -- 7.7.1 What Is a Hybrid Arrangement? -- 7.7.2 Hybrid Entities -- 7.7.3 Hybrid Financial Instruments -- 7.7.4 BEPS Action 2 Report on Hybrid Mismatch Arrangements -- 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 -- 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) -- 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 -- 9.2.4 The Two-Pillar Proposals to Deal with the Digital Economy -- 9.3 Fees for Management, Technical, and Consulting Services -- 9.3.1 Introduction -- 9.3.2 The Taxation of Income from Management, Technical, and Consulting Services under Tax Treaties -- 9.3.3 Article 12A (Fees for Technical Services) of the UN Model Treaty -- 9.4 Arbitration -- 9.5 The Digital Economy: Electronic Commerce -- 9.5.1 Introduction -- 9.5.2 Tax Challenges Posed by the Digital Economy -- 9.5.3 Digital Services Taxes -- 9.5.4 Article 12B (Income from Automated Digital Services) of the UN Model Treaty -- 9.5.5 The Proposed Two-Pillar Approach -- 9.5.5.1 Introduction -- 9.5.5.2 An Overview of Pillar One 9.5.5.3 Overview of Pillar Two -- Glossary of International Tax Terms -- Index |
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| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 341 - Law of nations |
| dewey-raw | 341.4/844 |
| dewey-search | 341.4/844 |
| dewey-sort | 3341.4 3844 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| edition | 5th ed |
| format | Electronic eBook |
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Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Preface -- 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 in International Tax -- 1.6 A Brief History of International Tax -- 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 -- 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 -- 3.2.4 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 -- 3.3 Exceptions to Worldwide Taxation -- 3.3.1 Nonresident Companies and Other Legal Entities -- 3.3.2 Temporary Residents -- 3.4 Special Issues -- 3.4.1 Exit or Departure Taxes -- 3.4.2 Trailing Taxes -- 3.4.3 Resident for Part of a Year -- 3.4.4 Foreign Exchange Gains and Losses -- Chapter 4 Double Taxation Relief -- 4.1 Introduction -- 4.2 International Double Taxation Defined -- 4.3 Relief Mechanisms -- 4.3.1 Introduction -- 4.3.2 Deduction Method -- 4.3.3 Exemption Method -- 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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">4.3.5 Comparison of the Exemption and Credit Methods -- 4.3.6 Treaty Aspects -- 4.4 Allocation of Expenses -- 4.5 Tax Sparing -- Chapter 5 Taxation of Nonresidents -- 5.1 Introduction -- 5.2 Tax Policy Considerations in Taxing Nonresidents -- 5.3 Threshold Requirements -- 5.4 Source Rules -- 5.5 Double Taxation -- 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 -- 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 -- 5.9 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 -- Chapter 6 Transfer Pricing -- 6.1 Introduction -- 6.2 The OECD Transfer Pricing Guidelines -- 6.3 UN, Practical Manual on Transfer Pricing for 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 Intercompany 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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">6.10 Tax Policy Considerations: Formulary Apportionment and the Future of the Arm's-Length Method -- 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 -- 7.2.2 The Structural Features of Thin Capitalization Rules -- 7.2.3 Earnings-Stripping Rules -- 7.3 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 -- 7.3.4 CFC Rules and the Pillar Two Global Minimum Tax -- 7.4 Nonresident Trusts -- 7.5 Foreign Investment Funds -- 7.6 Back-to-back or Anti-conduit Rules -- 7.7 Hybrid Arrangements -- 7.7.1 What Is a Hybrid Arrangement? -- 7.7.2 Hybrid Entities -- 7.7.3 Hybrid Financial Instruments -- 7.7.4 BEPS Action 2 Report on Hybrid Mismatch Arrangements -- 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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">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 -- 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) -- 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 -- 9.2.4 The Two-Pillar Proposals to Deal with the Digital Economy -- 9.3 Fees for Management, Technical, and Consulting Services -- 9.3.1 Introduction -- 9.3.2 The Taxation of Income from Management, Technical, and Consulting Services under Tax Treaties -- 9.3.3 Article 12A (Fees for Technical Services) of the UN Model Treaty -- 9.4 Arbitration -- 9.5 The Digital Economy: Electronic Commerce -- 9.5.1 Introduction -- 9.5.2 Tax Challenges Posed by the Digital Economy -- 9.5.3 Digital Services Taxes -- 9.5.4 Article 12B (Income from Automated Digital Services) of the UN Model Treaty -- 9.5.5 The Proposed Two-Pillar Approach -- 9.5.5.1 Introduction -- 9.5.5.2 An Overview of Pillar One</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">9.5.5.3 Overview of Pillar Two -- Glossary of International Tax Terms -- Index</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerlehre</subfield><subfield code="0">(DE-588)4183194-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" 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|
| id | DE-604.BV048922069 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T21:55:17Z |
| indexdate | 2024-07-10T09:49:56Z |
| institution | BVB |
| isbn | 9789403543260 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034186160 |
| oclc_num | 1374428454 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (367 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | Wolters Kluwer Law International |
| record_format | marc |
| spelling | Arnold, Brian J. Verfasser aut International Tax Primer 5th ed Alphen aan den Rijn Wolters Kluwer Law International 2023 ©2023 1 Online-Ressource (367 Seiten) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Preface -- 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 in International Tax -- 1.6 A Brief History of International Tax -- 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 -- 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 -- 3.2.4 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 -- 3.3 Exceptions to Worldwide Taxation -- 3.3.1 Nonresident Companies and Other Legal Entities -- 3.3.2 Temporary Residents -- 3.4 Special Issues -- 3.4.1 Exit or Departure Taxes -- 3.4.2 Trailing Taxes -- 3.4.3 Resident for Part of a Year -- 3.4.4 Foreign Exchange Gains and Losses -- Chapter 4 Double Taxation Relief -- 4.1 Introduction -- 4.2 International Double Taxation Defined -- 4.3 Relief Mechanisms -- 4.3.1 Introduction -- 4.3.2 Deduction Method -- 4.3.3 Exemption Method -- 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 4.3.5 Comparison of the Exemption and Credit Methods -- 4.3.6 Treaty Aspects -- 4.4 Allocation of Expenses -- 4.5 Tax Sparing -- Chapter 5 Taxation of Nonresidents -- 5.1 Introduction -- 5.2 Tax Policy Considerations in Taxing Nonresidents -- 5.3 Threshold Requirements -- 5.4 Source Rules -- 5.5 Double Taxation -- 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 -- 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 -- 5.9 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 -- Chapter 6 Transfer Pricing -- 6.1 Introduction -- 6.2 The OECD Transfer Pricing Guidelines -- 6.3 UN, Practical Manual on Transfer Pricing for 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 Intercompany 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 -- 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 -- 7.2.2 The Structural Features of Thin Capitalization Rules -- 7.2.3 Earnings-Stripping Rules -- 7.3 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 -- 7.3.4 CFC Rules and the Pillar Two Global Minimum Tax -- 7.4 Nonresident Trusts -- 7.5 Foreign Investment Funds -- 7.6 Back-to-back or Anti-conduit Rules -- 7.7 Hybrid Arrangements -- 7.7.1 What Is a Hybrid Arrangement? -- 7.7.2 Hybrid Entities -- 7.7.3 Hybrid Financial Instruments -- 7.7.4 BEPS Action 2 Report on Hybrid Mismatch Arrangements -- 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 -- 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) -- 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 -- 9.2.4 The Two-Pillar Proposals to Deal with the Digital Economy -- 9.3 Fees for Management, Technical, and Consulting Services -- 9.3.1 Introduction -- 9.3.2 The Taxation of Income from Management, Technical, and Consulting Services under Tax Treaties -- 9.3.3 Article 12A (Fees for Technical Services) of the UN Model Treaty -- 9.4 Arbitration -- 9.5 The Digital Economy: Electronic Commerce -- 9.5.1 Introduction -- 9.5.2 Tax Challenges Posed by the Digital Economy -- 9.5.3 Digital Services Taxes -- 9.5.4 Article 12B (Income from Automated Digital Services) of the UN Model Treaty -- 9.5.5 The Proposed Two-Pillar Approach -- 9.5.5.1 Introduction -- 9.5.5.2 An Overview of Pillar One 9.5.5.3 Overview of Pillar Two -- Glossary of International Tax Terms -- Index 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 Druck-Ausgabe Arnold, Brian J. International Tax Primer Alphen aan den Rijn : Wolters Kluwer Law International,c2023 9789403542669 |
| spellingShingle | Arnold, Brian J. International Tax Primer Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Preface -- 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 in International Tax -- 1.6 A Brief History of International Tax -- 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 -- 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 -- 3.2.4 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 -- 3.3 Exceptions to Worldwide Taxation -- 3.3.1 Nonresident Companies and Other Legal Entities -- 3.3.2 Temporary Residents -- 3.4 Special Issues -- 3.4.1 Exit or Departure Taxes -- 3.4.2 Trailing Taxes -- 3.4.3 Resident for Part of a Year -- 3.4.4 Foreign Exchange Gains and Losses -- Chapter 4 Double Taxation Relief -- 4.1 Introduction -- 4.2 International Double Taxation Defined -- 4.3 Relief Mechanisms -- 4.3.1 Introduction -- 4.3.2 Deduction Method -- 4.3.3 Exemption Method -- 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 4.3.5 Comparison of the Exemption and Credit Methods -- 4.3.6 Treaty Aspects -- 4.4 Allocation of Expenses -- 4.5 Tax Sparing -- Chapter 5 Taxation of Nonresidents -- 5.1 Introduction -- 5.2 Tax Policy Considerations in Taxing Nonresidents -- 5.3 Threshold Requirements -- 5.4 Source Rules -- 5.5 Double Taxation -- 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 -- 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 -- 5.9 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 -- Chapter 6 Transfer Pricing -- 6.1 Introduction -- 6.2 The OECD Transfer Pricing Guidelines -- 6.3 UN, Practical Manual on Transfer Pricing for 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 Intercompany 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 -- 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 -- 7.2.2 The Structural Features of Thin Capitalization Rules -- 7.2.3 Earnings-Stripping Rules -- 7.3 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 -- 7.3.4 CFC Rules and the Pillar Two Global Minimum Tax -- 7.4 Nonresident Trusts -- 7.5 Foreign Investment Funds -- 7.6 Back-to-back or Anti-conduit Rules -- 7.7 Hybrid Arrangements -- 7.7.1 What Is a Hybrid Arrangement? -- 7.7.2 Hybrid Entities -- 7.7.3 Hybrid Financial Instruments -- 7.7.4 BEPS Action 2 Report on Hybrid Mismatch Arrangements -- 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 -- 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) -- 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 -- 9.2.4 The Two-Pillar Proposals to Deal with the Digital Economy -- 9.3 Fees for Management, Technical, and Consulting Services -- 9.3.1 Introduction -- 9.3.2 The Taxation of Income from Management, Technical, and Consulting Services under Tax Treaties -- 9.3.3 Article 12A (Fees for Technical Services) of the UN Model Treaty -- 9.4 Arbitration -- 9.5 The Digital Economy: Electronic Commerce -- 9.5.1 Introduction -- 9.5.2 Tax Challenges Posed by the Digital Economy -- 9.5.3 Digital Services Taxes -- 9.5.4 Article 12B (Income from Automated Digital Services) of the UN Model Treaty -- 9.5.5 The Proposed Two-Pillar Approach -- 9.5.5.1 Introduction -- 9.5.5.2 An Overview of Pillar One 9.5.5.3 Overview of Pillar Two -- Glossary of International Tax Terms -- Index Steuerlehre (DE-588)4183194-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerung (DE-588)4012744-8 gnd |
| subject_GND | (DE-588)4183194-9 (DE-588)4027451-2 (DE-588)4012744-8 |
| title | International Tax Primer |
| title_auth | International Tax Primer |
| title_exact_search | International Tax Primer |
| title_exact_search_txtP | International Tax Primer |
| title_full | International Tax Primer |
| title_fullStr | International Tax Primer |
| title_full_unstemmed | International Tax Primer |
| 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 |
| work_keys_str_mv | AT arnoldbrianj internationaltaxprimer |