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Inhaltsangabe
"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. "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. This volume is an introductory one and sets the scene for "Volume II: Practice". The second volume 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.
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Über die Autorin bzw. den Autor
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.
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Basic International Taxation: Principles of International Taxation
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