注重体验与质量的电子书资源下载网站
分类于: 互联网 职场办公
简介
International Tax Primer 豆 0.0分
资源最后更新于 2020-11-20 02:48:27
作者：Brian J. Arnold
出版社：Kluwer Law International
出版日期：2002-01
ISBN：9789041188984
文件格式： pdf
简介· · · · · ·
The international aspects of income taxation have become increasingly important as countries worldwide have become more economically integrated. International Tax Primer provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. It grew ou...
目录
Preface
Chapter 1. Introduction
A. Objectives of this Primer
B. What is International Tax?
C. Goals of International Tax Rules
D. The Role of the Tax Adviser in Planning International Transactions
Chapter 2. Jurisdiction to Tax
A. Introduction
B. Defining Residence
C. Source Jurisdiction
Chapter 3. Double Taxation Relief
A. Introduction
B. International Double Taxation Defined
C. Relief Mechanisms
D. Allocation of Expenses
E. Tax Sparing
Chapter 4. Transfer Pricing
A. Introduction
B. Arm’s Length Method
C. Determining the Income of a Branch or Permanent Establishment of a Corporation
D. Formulary Apportionment and the Future of the Arm’s Length Method
Chapter 5. Anti-Avoidance Measures
A. Introduction
B. Thin Capitalization Rules
C. Controlled Foreign Corporation (CFC) Rules
D. Offshore Investment Funds
Chapter 6. Tax Treaties
A. Overview
B. Contents of a Typical Tax Treaty
C. Special Treaty Issues
Chapter 7. Emerging Issues
A. Harmful Tax Competition
B. Hybrid Entities
C. Electronic Commerce
Glossary of International Tax Terms, Selected Bibliography, Index
Chapter 1. Introduction
A. Objectives of this Primer
B. What is International Tax?
C. Goals of International Tax Rules
D. The Role of the Tax Adviser in Planning International Transactions
Chapter 2. Jurisdiction to Tax
A. Introduction
B. Defining Residence
C. Source Jurisdiction
Chapter 3. Double Taxation Relief
A. Introduction
B. International Double Taxation Defined
C. Relief Mechanisms
D. Allocation of Expenses
E. Tax Sparing
Chapter 4. Transfer Pricing
A. Introduction
B. Arm’s Length Method
C. Determining the Income of a Branch or Permanent Establishment of a Corporation
D. Formulary Apportionment and the Future of the Arm’s Length Method
Chapter 5. Anti-Avoidance Measures
A. Introduction
B. Thin Capitalization Rules
C. Controlled Foreign Corporation (CFC) Rules
D. Offshore Investment Funds
Chapter 6. Tax Treaties
A. Overview
B. Contents of a Typical Tax Treaty
C. Special Treaty Issues
Chapter 7. Emerging Issues
A. Harmful Tax Competition
B. Hybrid Entities
C. Electronic Commerce
Glossary of International Tax Terms, Selected Bibliography, Index
