Advanced Introduction to International Tax Law

This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax.

Author: Reuven S. Avi-Yonah

Publisher: Edward Elgar Publishing

ISBN: 9781788978507

Category:

Page: 192

View: 589

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.This second edition of the Advanced Introduction to International Tax Law provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. New to this edition:* New material on the OECD Base Erosion and Profit Shifting (BEPS) project* Coverage of the EU's Anti Tax Avoidance Package* Analysis of the US Tax Cuts and Jobs Act.Key features include: * defines and discusses the main types of jurisdiction to tax* explains in depth both inbound and outbound taxation on both passive and active income* delineates the source of income that is crucial for taxing non-residents and foreign tax credit* discussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source* explains how the above elements are influenced by tax treaties and looks at the future of the international tax regime.Composed of concise but insightful chapters, this revised second edition will prove to be a key resource for students of international tax law, as well as for scholars within the fields of tax law, international business law and international commercial law.

International Tax Policy and Double Tax Treaties

"The purpose of this book, then, is to give you an understanding of the concepts that underlie international tax law and double tax treaties by providing an insight into how international tax policy, law and practice operate to ultimately ...

Author: Kevin Holmes

Publisher: IBFD

ISBN: 9087220235

Category: Double taxation

Page: 433

View: 954

"The purpose of this book, then, is to give you an understanding of the concepts that underlie international tax law and double tax treaties by providing an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment."--Preface.

International Tax Planning and Prevention of Abuse

The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of ...

Author: Luc De Broe

Publisher: IBFD

ISBN: 9087220359

Category: Corporations

Page: 1146

View: 180

This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.

The International Tax Law Concept of Dividend

The comprehensive coverage and practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.

Author: Marjaana Helminen

Publisher: Kluwer Law International B.V.

ISBN: 9041132066

Category: Law

Page: 306

View: 227

The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: and• Payments made under dividend-stripping arrangements. and• Fictitious profit distributions. and• Economic benefits in the context of transfer pricing. and• Returns on debt-equity hybrids. and• Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law. The approaches adopted in different statesand’ national tax law are covered by a more general analysis. The comprehensive coverage and practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.

International Applications of U S Income Tax Law

Larkins provides an overview of the issues, a discussion of inbound and outbound transactions, and a discussion of major areas of concern in international taxation. The book also provides numerous tax planning and tax policy perspectives.

Author: Ernest R. Larkins

Publisher: John Wiley & Sons

ISBN: 0471482811

Category: Business & Economics

Page: 400

View: 991

A clear, concise explanation of United States tax law’sinternational aspects In tackling a sometimes thorny set of laws and treaties,international tax expert Ernest Larkins emphasizes their economiceffects, showing how to avoid hazards while reaping rewards whichoften go ignored. Coverage includes: Special issues arising when a foreign person invests in U.S.real estate, as well as the best structures for holding such realestate What a controlled foreign corporation is and what consequencesresult from this status Acceptable transfer pricing methods and what penalties applywhen taxpayers do not follow arm’s-length principles International Applications of U.S. Income Tax Law alsocontains many useful tools which allow readers to buildunderstanding through practice, as well as formulate and solve thecomplex problems international taxes can present. Order your copy today!

Beneficial Ownership in International Tax Law

This is a book dedicated to establishing how beneficial ownership should ideally be interpreted ultimately shedding a clearer light than has heretofore been available on the meaning of the term.

Author: Angelika Meindl-Ringler

Publisher: Series on International Taxati

ISBN: 9789041168337

Category: Law

Page: 424

View: 757

Series on International Taxation Volume 58 Beneficial Ownership in International Tax Law compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of national jurisdictions and the EU. In International Tax Law, the term 'beneficial ownership' refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This is a book dedicated to establishing how beneficial ownership should ideally be interpreted ultimately shedding a clearer light than has heretofore been available on the meaning of the term. What's in this book: The author on thorough analysis of the application of beneficial ownership touches on the following aspects: historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; rules of double taxation conventions; application of the OECD's Action Plan on Base Erosion and Profit-Shifting (BEPS); the problem of so-called white income; use of the substance-over-form princip≤ attribution-of-income rules; and the role of agents, nominees and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in the context of a domestic law and treaty in numerous jurisdictions - with particular emphasis on the United Kingdom, Australia, the United States and Germany - is a major feature of the presentation. Furthermore, a comprehensive coverage of how the concept of beneficial ownership has developed over the past half-century is discussed. How this will help you: This book provides thorough guidance in determining whether a person claiming tax treaty benefits is the true owner - and which parties are excluded from treaty benefits and to what extent. This book helps in developing a logical, easy-to-apply practical approach to beneficial ownership. Highlights of complex issues and important jurisdictional differences in the interpretation of beneficial ownership ensure an in-depth understanding of the concept of beneficial ownership, which serves to be of immeasurable value to lawyers, tax authorities, policymakers and other professionals working with taxable international transactions of any kind.

International Tax Policy

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

Author: Tsilly Dagan

Publisher: Cambridge University Press

ISBN: 1107112109

Category: Business & Economics

Page: 263

View: 836

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

Global Perspectives on Income Taxation Law

The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class.

Author: Reuven Shlomo Avi-Yonah

Publisher: Oxford University Press, USA

ISBN: 0195321367

Category: Law

Page: 202

View: 907

In 'Global Perspectives on Income Taxation Law', Avi-Yonah covers basic, corporate and international tax law from a comparative perspective. The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class.

Transfer Pricing and the Arm s Length Principle in International Tax Law

This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines.

Author: Jens Wittendorff

Publisher: Kluwer Law International B.V.

ISBN: 9041132708

Category: Law

Page: 914

View: 253

The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.

International Law of Taxation

In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law.

Author: Peter Hongler

Publisher: Oxford University Press

ISBN: 019289871X

Category: Law

Page: 289

View: 308

In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.