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Vol 21 No 9 Sept/Oct 2016

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Goode on Commercial Law

Edited by: Ewan McKendrick
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This book is now Out of Print.
A new edition was published, see:
Basic International Taxation Volume 1: Principles 2nd ed isbn 9780906524107

Basic International Taxation Volume 1 - Principles 2nd ed

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ISBN13: 9781904501343
ISBN: 1904501346
New Edition ISBN: 9780906524107
Published: October 2005
Publisher: Richmond Law & Tax (London)
Country of Publication: UK
Format: Hardback
Price: Out of print

Out Of Print, Reprinted with ISBN: 9780906524107

Basic International Taxation provides an overview of the basic principles of international taxation and considers these in the context of practical planning guidance.

Volume I: Principles covers the principles of international taxation, an analysis of model tax treaties and an overview of various domestic tax systems.

Hardback Volume 1: Principles

Hardback Volume 2: Practice

This edition is now published by BNA International. Use New Edition isbn above

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About the Author
Chapter 1:
An Overview of International Taxation
1. Objectives of Global Tax Systems
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
Chapter 2:;
Principles of International Tax Law
1. International tax law
2. Interpretation of Tax Treaties
3. Some Legal Decisions on Treaty Interpretations
4. Applicability of Tax Treaties
5. Model Tax Convention
6. Multilateral Tax Agreements
7. European Union
8. 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 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. Tax Consolidation Rules ("Group Taxation")
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)