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