Introduction to International Income Taxation

Résumé

Acknowledgments


Chapter 1 - Introduction

Section 1 - Taxes in a World of Sovereign States


Section 2 - The Method of International Taxation


Section 3 - Basic Concepts



Chapter 2 - Jurisdiction to Tax

Section 1 - Affirmation of Nexus


Section 2 - Tax Treaties



Chapter 3 - Access to Tax Treaties

Section 1 - Persons


Section 2 - Taxes


Section 3 - Territory


Section 4 - Entry into force



Chapter 4 - Allocation of Taxing Power

Section 1 - Source State Taxation


Section 2 - Residence State Taxation



Chapter 5 - Elimination of Double Taxation

Section 1 - Deduction Method


Section 2 - Exemption Method


Section 3 - Imputation Method


Section 4 - Exemption v. Imputation



Chapter 6 - Prevention of Tax Avoidance

Section 1 - Notion of Tax Avoidance


Section 2 - Principal Purpose Test


Section 3 - Taxing Erosion


Section 4 - Base Companies


Section 5 - Conduit Entities


Section 6 - Transfer Pricing


Section 7 - Interest Disallowance


Section 8 - Hybrid Arrangements


Section 9 - Domestic Anti Avoidance Rules



Chapter 7 - Prevention of Abuse by States

Section 1 - Domestic Law Override


Section 2 - Non-Discrimination


Section 3 - Harmful Tax Competition


Section 4 - Transfer Pricing



Chapter 8 - International Tax Procedure

Section 1 - Obtaining Information


Section 2 - Obtaining Refunds


Section 3 - Collection Assistance


Section 4 - Dispute Settlement



Chapter 9 - Conclusion

Appendix: Model International Tax Conventions


Summary Bibliography


Tables and Figures