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International Tax Primer - Second Edition

International Tax Primer - Second Edition

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Preface ix
 
Chapter 1. Introduction 1
 
A. Objectives of this Primer 1
 
B. What is International Tax? 2
 
C. Goals of International Tax Rules 4
 
D. The Role of the Tax Adviser in Planning
 
International Transactions - 7
 
Chapter 2. Jurisdiction to Tax   15
 
A. Introduction    15
 
B. Defining Residence 16
 
1. Residence of Individuals 17
 
2. Residence of Legal Entities 18
 
3. Treaty Issues Relating to Residence 20
 
C. Source Jurisdiction 21
 
1. Employment and Personal Services Income 22
 
2. Business Income 23
 
3. Investment Income 24
 
Chapter 3. Double Taxation Relief . 27
 
A. Introduction 27
 
B. International Double Taxation Defined   29
 
C. Relief Mechanisms 30
 
1. Deduction Method 32
 
2. Exemption Method 33
 
3. Credit Method 36
 
General Rules 37
 
Types of Limitations 39
 
Indirect Credit 42

 

4. Comparison of the Exemption and Credit Methods 44
 
5. Treaty Aspects 47
 
D. Allocation of Expenses 48
 
E. Tax Sparing    50
 
Chapter 4. Transfer Pricing 55
 
A. Introduction 55
 
B. Arm’s Length Method 60
 
1. Sales of Tangible Personal Property 61
 
1.1. Traditional Methods 61
 
1.2. Additional Methods 64
 
2. Sharing of Corporate Resources 68
 
Loans or advances 69
 
Performance of services 69
 
Use of tangible property 69
 
Use or transfer of intangible property 69
 
3. Cost Contribution Arrangements 70
 
4. Treaty Aspects of Transfer Pricing Methods 72
 
C. Determining the Income of a Branch or Permanent
 
Establishment of a Corporation 73
 
D. Formulary Apportionment and the Future of
 
the Arm’s Length Method 77
 
Chapter 5. Anti-Avoidance Measures 81
 
A. Introduction 81
 
B. Thin Capitalization Rules 83
 
C. Controlled Foreign Corporation (CFC) Rules 87
 
1. General 87
 
2. Definition of a Controlled Foreign Corporation. . . 90
 
3. Designated Jurisdiction or Global Abroach 91
 
4. Definition and Computation of Attributable Income 94
 
5. Nature and Scope of Exemptions 96
 
6. Domestic Taxpayers Subject to Tax 98
 
7. Relief Provisions 98
 
D. Offshore Investment Funds 99
 
Chapter 6. Tax Treaties 103
 
A. Overview 104
 
1. Legal Nature and Effect of Tax Treaties 104
 
2. Objectives of Tax Treaties 105
3. Model Tax Treaties 106
 
4. Revisions of Treaties and Treaty Overrides Ill
 
5. Interpretation of Tax Treaties 112
 
B. Contents of a Typical Tax Treaty 116
 
1. Coverage, Scope, and Legal Effect 117
 
2. Business Income 118
 
3. Employment and Personal Services Income 122
 
4. Income and Gains from Immovable Property 124
 
5. Reduced Withholding Rates on Certain
 
Investment Income 125
 
6. Other Types of Income 126
 
7. Fair Dealing and Cooperation 127
 
C. Special Treaty Issues 128
 
1. Nondiscrimination 128
 
2. Treaty Shopping 129
 
3. Resolution of Disputes 132
 
4. Administrative Cooperation 133
 
Chapter 7. Emerging Issues 137
 
A. Harmful Tax Competition 137
 
1. Introduction 137
 
2. Identifying Harmful Tax Competition 139
 
Tax Havens 139
 
Harmful Preferential Tax Regimes 140
 
3. Countermeasures 142
 
4. Recent Developments 142
 
B. Hybrid Entities 144
 
1. What Is a Hybrid Entity? 144
 
2. Types of Hybrid Entities 145
 
C. Electronic Commerce . 149
 
1. Introduction   149
 
2. Nature of the Internet 150
 
3. E-Commerce and Nexus 152
 
4. Characterization of Income from E-commerce ... 157
 
Glossary of International Tax Terms 159
 
Selected Bibliography 171
 
Index 177
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