Preface
Chapter 1. Introduction
A. Objectives of this Primer
B. What is International Tax?
C. Goals of International Tax Rules
D. The Role of the Tax Adviser in Planning International Transactions
Chapter 2. Jurisdiction to Tax
A. Introduction
B. Defining Residence
C. Source Jurisdiction
Chapter 3. Double Taxation Relief
A. Introduction
B. International Double Taxation Defined
C. Relief Mechanisms
D. Allocation of Expenses
E. Tax Sparing
Chapter 4. Transfer Pricing
A. Introduction
B. Arm’s Length Method
C. Determining the Income of a Branch or Permanent Establishment of a Corporation
D. Formulary Apportionment and the Future of the Arm’s Length Method
Chapter 5. Anti-Avoidance Measures
A. Introduction
B. Thin Capitalization Rules
C. Controlled Foreign Corporation (CFC) Rules
D. Offshore Investment Funds
Chapter 6. Tax Treaties
A. Overview
B. Contents of a Typical Tax Treaty
C. Special Treaty Issues
Chapter 7. Emerging Issues
A. Harmful Tax Competition
B. Hybrid Entities
C. Electronic Commerce
Glossary of International Tax Terms, Selected Bibliography, Index
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