Roy Rohatgi on international taxation / Roy Rohatgi ; managing editors, Ola Ostaszewska, Belema R. Obuoforibo.

Format:

Book

Author/Creator:

Rohatgi, Roy, author.

Contributor:

Obuoforibo, Belema, editor.

Ostaszewska, Ola, editor.

Language:

English

Subjects (All):

Double taxation.

Income tax--Foreign income.

Income tax.

International business enterprises--Taxation--Law and legislation.

International business enterprises.

Physical Description:

1 online resource (495 pages) : illustrations

Edition:

Third edition.

Other Title:

International taxation

Place of Publication:

Amsterdam, The Netherlands : IBFD, 2018.

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.

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

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

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

11.1.2.1. Permanent establishment

Construction permanent establishment

Activity exemptions

Dependent agent 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

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.

Notes:

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

90-8722-492-3

OCLC:

1085594329