Basic International Taxation; principles

Whether you are a practitioner or student of tax law, you will benefit enormously from the clear-headed guidance provided by Basic International Taxation for its day-to-day reference value and clarity of the essential principles of international tax. The second edition of the book is presented in two volumes: Volume 1: Principles & Volume 2: Practice. VOLUME 1: PRINCIPLES Volume I: Principles provides you with a comprehensive overview of the basic principles of international taxation. It also includes an analysis of the practical application of these principles and model tax treaties; a broad overview of key domestic tax systems in the world and a glossary of international tax terms. In addition, the complete text of the OECD, UN and US model tax treaties as well draft models under the League of Nations are included as Exhibits. Full contents: Chapter 1: An Overview of International Taxation 1. What is International Taxation? 2. International Tax Conflicts and Double Taxation 3. Double Tax Treaties 4. Domestic Tax Systems 5. International Offshore Financial Centres 6. Anti-avoidance Measures 7. International Tax Planning 8. Structure of the Book 9. Suggested Further Reading 9.1. OECD Publications 9.2. Tax Journals 9.3. Websites Chapter 2: Principles of International Tax Law 1. International Tax Law 2. Application of Tax Treaties 3. Interpretation of Tax Treaties 4. Some Legal Decisions on Treaty Interpretations 5. Model Tax Conventions 6. Multilateral Tax Agreements 7. European Union 8. Harmful Tax Competition 9. Suggested Further Reading Chapter 3: Model Tax Conventions on Double Tax Avoidance 1. OECD Model Convention on Income and Capital ("OECD MC") 2. UN Model Convention ("UN MC") 3. US Model Convention ("US MC") 4. Articles in the Model Conventions 5. Bilateral Tax Treaties 6. Suggested Further Reading Chapter 4: Impact of Domestic Tax Systems 1 Introduction 2. Tax Residence or Fiscal Domicile 3. Source of Income or Gain 4. Basis of Tax Computation 5. Treatment of Tax Losses 6. Advance Tax Rulings 7. Passive Income 8 Foreign Tax Relief 9 Suggested Further Reading International Tax Glossary Exhibits - Model Tax Treaties 1. OECD Model Tax Convention on Income and on Capital (January 28, 2003) 2. United Nations Model Tax Convention between Developed and Developing Countries (January 11, 2001) 3. United States Model Income Tax Convention (September 20, 1996) 4. League of Nations Draft Treaties 1928 ? 1946 5. Andean Model