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The Resource Roy Rohatgi on international taxation : volume 1 : principles

Roy Rohatgi on international taxation : volume 1 : principles

Label
Roy Rohatgi on international taxation : volume 1 : principles
Title
Roy Rohatgi on international taxation : volume 1 : principles
Creator
Contributor
Subject
Language
eng
Summary
This book is an introductory text for practitioners and students of international tax law. For many years, this two-volume title has enjoyed a reputation as one of the leading handbooks in this complex area of taxation. With the latest rewrite of this work, the authors provide in-depth treatment of the key topics in international tax, building up from detailed explanation of the basic concepts, all the way to solid analysis of the complex transactional issues. This Volume 1, Principles, lays the foundation for this two-volume set. It examines international taxation through the prism of domestic law, explaining the conflicts of laws that give rise to issues seeking resolution in the international arena. This volume also introduces the world of tax treaties, crucially focusing on income and capital tax treaties, as well as on the main treaties that concern the administration and collection of taxes in the international sphere. In its analysis of income and capital tax treaties, this book takes the OECD Model Convention as the starting point and enriches the discussion with examples from real-life treaties, as well as by contrasting provisions from other Model treaties. The book is rounded out by a generous analysis of jurisprudence from all over the world
http://bibfra.me/vocab/lite/collectionName
Basic international taxation
http://library.link/vocab/creatorName
  • Akhtar, S. (Sophia)
  • Ferreira, V. Arruda
  • Chew, V.T
  • Choi, W
  • Gallo, G
  • De Lillo, F
  • Mohan, N
  • Obuoforibo, B.R
  • Ostaszewska, O
  • Saw, R
  • Vlasceanu, R
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Ostaszewska, O
  • Obuoforibo, B.R
http://library.link/vocab/subjectName
  • OECD Model
  • international taxation principles
  • tax treaty
  • income tax
  • capital tax
  • UN Model
  • residence
  • double taxation relief
  • MLI
  • active income
  • passive income
  • immovable property
  • capital gains
  • treaty benefits
  • discrimination
  • Vienna Convention on the Law of Treaties
  • dispute resolution
Label
Roy Rohatgi on international taxation : volume 1 : principles
Instantiates
Publication
Edition
3rd ed.
Extent
xxii, 468 p.
Isbn
9789087224936
Isbn Type
(eBook, PDF)
Label
Roy Rohatgi on international taxation : volume 1 : principles
Publication
Edition
3rd ed.
Extent
xxii, 468 p.
Isbn
9789087224936
Isbn Type
(eBook, PDF)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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