Email Address
Password
Forgot Password?
.............................................................................................................................DescriptionBasic International Taxation provides a uniquely comprehensive overview of the basic principles of international taxation and considers them in the context of practical planning guidance. The analysis of the application of these principles is supported by a detailed review of current international tax practices.Volume II: Practice includes practical guidance on international tax planning techniques, an analysis of anti avoidance rules and their use in various countries and a review of the role of offshore financial centres in international taxation. It also contains a brief corporate tax profile in seventy-five countries, and a copy of the united States Model Income Tax Convention of November 15, 2006..............................................................................................................................ContentsVolume Two - Practice of International TaxationChapter 5 - Basic Principles of International Tax Planning1. International Tax Planning2. International Tax Structures3. Tax Planning for Cross-border Transactions - Some Examples4. International Tax Planning for Expatriate Individuals5. Company Shareholder Taxation6. Tax Consolidation Rules ("Group Taxation")7. Some Innovative Planning Techniques - An Overview8. Taxpayers' Rights and Obligations9. Suggested Further ReadingChapter 6 - Anti-Avoidance Measures1. General2. Judicial Anti-avoidance Doctrines3. Anti-treaty Shopping Measures4. Controlled Foreign Corporation5. Thin Capitalisation6. Transfer Pricing7. Some Other Anti-avoidance Measures8. Anti-avoidance and International Tax Planning9. Suggested Further ReadingChapter 7 - International Offshore Financial Centres1. General2. Should Offshore Financial Centres be Discouraged3. Role of Offshore Financial Centres4. How to Choose an International Offshore Financial Centre5. Examples of Intermediary Entities6. Some Current Issues and Developments7. Major Offshore Financial Centres8. Comments9. Suggested Further ReadingAppendix: Corporate Tax - Brief Country Profiles (a) OECD Member Countries (all) (b) Non-OECD Countries (selected)Exhibits: (a) United States Model Income Tax Convention of November 15, (b) Hague Convention on the Law Applicable to Trusts and on their RecognitionIndex to Volume Two.............................................................................................................................
