Introduction to International Income Taxation

Acknowledgments
Chapter 1 – Introduction
Section 1 – Taxes in a World of Sovereign States
Section 2 – The Method of International Taxation
Section 3 – Basic Concepts

Chapter 2 – Jurisdiction to Tax
Section 1 – Affirmation of Nexus
Section 2 – Tax Treaties

Chapter 3 – Access to Tax Treaties
Section 1 – Persons
Section 2 – Taxes
Section 3 – Territory
Section 4 – Entry into force

Chapter 4 – Allocation of Taxing Power
Section 1 – Source State Taxation
Section 2 – Residence State Taxation

Chapter 5 – Elimination of Double Taxation
Section 1 – Deduction Method
Section 2 – Exemption Method
Section 3 – Imputation Method
Section 4 – Exemption v. Imputation

Chapter 6 – Prevention of Tax Avoidance
Section 1 – Notion of Tax Avoidance
Section 2 – Principal Purpose Test
Section 3 – Taxing Erosion
Section 4 – Base Companies
Section 5 – Conduit Entities
Section 6 – Transfer Pricing
Section 7 – Interest Disallowance
Section 8 – Hybrid Arrangements
Section 9 – Domestic Anti Avoidance Rules

Chapter 7 – Prevention of Abuse by States
Section 1 – Domestic Law Override
Section 2 – Non-Discrimination
Section 3 – Harmful Tax Competition
Section 4 – Transfer Pricing

Chapter 8 – International Tax Procedure
Section 1 – Obtaining Information
Section 2 – Obtaining Refunds
Section 3 – Collection Assistance
Section 4 – Dispute Settlement

Chapter 9 – Conclusion
Appendix: Model International Tax Conventions
Summary Bibliography
Tables and Figures