Basic International Taxation - Hardcover

Rohatgi, Roy

Hardcover

ISBN 10: 9041198520 ISBN 13: 9789041198525

Publisher: Kluwer Law International, 2001

Synopsis

Basic International Taxation provides a uniquely comprehensive overview of the basic principles of international taxation and considers these in the context of practical planning guidance. The analysis of the practical application of these principles is supported by a detailed review of current international tax practices by leading professionals in over sixty jurisdictions worldwide. Split into two volumes this second volume covers issues relating to practice. It includes practical guidance on international tax planning techniques, the use of offshore financial centres for international tax planning, a brief country tax profile of over sixty countries, an analysis of anti-avoidance rules and an overview of some of the current issues in international taxation. Volume I: Principles covers the basic principles of international taxation, an analysis of model tax treaties and a broad overview of various domestic tax systems. It also includes a glossary of terms and a copy of the OECD, UN and US model tax treaties.

About this title

Synopsis

The taxation of international economic activities presents two essential considerations: revenues must be shared equitably by the nations involved, and those nations must be able to enforce their domestic tax laws. Starting from these requirements of reciprocity and enforcement, Roy Rohatgi, an Arthur Andersen veteran with decades of experience, explains in this book the practical issues affecting international taxation of business income and capital gains. Unlike many books on this complex subject, his approach does not examine the tax perspective of any one country, but proceeds from an identification and analysis of the basic principles of the subject.

About the Author

Roy Rohatgi is an international consultant in strategic management and international taxation. He is a Professor in international taxation at the Graduate International Tax Program at St Thomas University, Miami and the Academic Director of the diploma course organised by the Financial Services Promotion Agency in Mauritius. Roy retired as a partner in the worldwide firm of Arthur Andersen in the early nineties after 24 years. He is the conference director of a leading international tax conference held annually in Mumbai (India) since 1995. Roy is mentioned in the Debrett's People of Today in the United Kingdom.

Edition details

• Publisher: Kluwer Law International
• Publication date: 2001
• Language: English
• ISBN 10: 9041198520
• ISBN 13: 9789041198525
• Binding: Hardcover
• Number of pages: 720