国際税務読本(第2版)<br>International Tax Primer (2ND)

国際税務読本(第2版)
International Tax Primer (2ND)

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  • 製本 Paperback:紙装版/ペーパーバック版/ページ数 174 p.
  • 言語 ENG,ENG
  • 商品コード 9789041188984
  • DDC分類 341.4844

基本説明

An introduction to the policies that countries seek to advance witn their international tax rules, with numerous examples drawn from the practices of both developed and developing countries.

Table of Contents

Preface                                            ix
Introduction 1 (14)
Objectives of this Primer 1 (1)
What is International Tax? 2 (2)
Goals of International Tax Rules 4 (3)
The Role of the Tax Adviser in Planning 7 (8)
International Transactions
Jurisdiction to Tax 15 (12)
Introduction 15 (1)
Defining Residence 16 (5)
Residence of Individuals 17 (1)
Residence of Legal Entities 18 (2)
Treaty Issues Relating to Residence 20 (1)
Source Jurisdiction 21 (6)
Employment and Personal Services Income 22 (1)
Business Income 23 (1)
Investment Income 24 (3)
Double Taxation Relief 27 (28)
Introduction 27 (2)
International Double Taxation Defined 29 (1)
Relief Mechanisms 30 (18)
Deduction Method 32 (1)
Exemption Method 33 (3)
Credit Method 36 (1)
General Rules 37 (2)
Types of Limitations 39 (3)
Indirect Credit 42 (2)
Comparison of the Exemption and Credit 44 (3)
Methods
Treaty Aspects 47 (1)
Allocation of Expenses 48 (2)
Tax Sparing 50 (5)
Transfer Pricing 55 (26)
Introduction 55 (5)
Arm's Length Method 60 (13)
Sales of Tangible Personal Property 61 (1)
Traditional Methods 61 (3)
Additional Methods 64 (4)
Sharing of Corporate Resources 68 (1)
Loans or advances 69 (1)
Performance of services 69 (1)
Use of tangible property 69 (1)
Use or transfer of intangible property 69 (1)
Cost Contribution Arrangements 70 (2)
Treaty Aspects of Transfer Pricing Methods 72 (1)
Determining the Income of a Branch or 73 (4)
Permanent Establishment of a Corporation
Formulary Apportionment and the Future of 77 (4)
the Arm's Length Method
Anti-Avoidance Measures 81 (22)
Introduction 81 (2)
Thin Capitalization Rules 83 (4)
Controlled Foreign Corporation (CFC) Rules 87 (12)
General 87 (3)
Definition of a Controlled Foreign 90 (1)
Corporation
Designated Jurisdiction or Global Approach 91 (3)
Definition and Computation of 94 (2)
Attributable Income
Nature and Scope of Exemptions 96 (2)
Domestic Taxpayers Subject to Tax 98 (1)
Relief Provisions 98 (1)
Offshore Investment Funds 99 (4)
Tax Treaties 103(34)
Overview 104(12)
Legal Nature and Effect of Tax Treaties 104(1)
Objectives of Tax Treaties 105(1)
Model Tax Treaties 106(5)
Revisions of Treaties and Treaty Overrides 111(1)
Interpretation of Tax Treaties 112(4)
Contents of a Typical Tax Treaty 116(12)
Coverage, Scope, and Legal Effect 117(1)
Business Income 118(4)
Employment and Personal Services Income 122(2)
Income and Gains from Immovable Property 124(1)
Reduced Withholding Rates on Certain 125(1)
Investment Income
Other Types of Income 126(1)
Fair Dealing and Cooperation 127(1)
Special Treaty Issues 128(9)
Nondiscrimination 128(1)
Treaty Shopping 129(3)
Resolution of Disputes 132(1)
Administrative Cooperation 133(4)
Emerging Issues 137(22)
Harmful Tax Competition 137(7)
Introduction 137(2)
Identifying Harmful Tax Competition 139(1)
Tax Havens 139(1)
Harmful Preferential Tax Regimes 140(2)
Countermeasures 142(1)
Recent Developments 142(2)
Hybrid Entities 144(5)
What Is a Hybrid Entity? 144(1)
Types of Hybrid Entities 145(4)
Electronic Commerce 149(10)
Introduction 149(1)
Nature of the Internet 150(2)
E-Commerce and Nexus 152(5)
Characterization of Income from E-commerce 157(2)
Glossary of International Tax Terms 159(12)
Selected Bibliography 171(6)
Index 177