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Leo N. Trotsky ; Volltext // Exemplar mit der Signatur: München, Bayerische Staatsbibliothek -- H.un.app. 957 x

Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Preface -- Chapter 1 Introduction -- 1.1 Objectives of This Primer -- 1.2 What is International Tax? -- 1.3 Goals of International Tax Rules -- 1.4 The Role of the Tax Adviser in Planning International Transactions -- 1.5 International Organizations Involved in International Tax -- 1.6 A Brief History of International Tax -- Chapter 2 Jurisdiction to Tax -- 2.1 Introduction -- 2.2 Defining Residence -- 2.2.1 Residence of Individuals -- 2.2.2 Residence of Legal Entities -- 2.2.3 Treaty Issues Relating to Residence -- 2.3 Source Jurisdiction -- 2.3.1 Introduction -- 2.3.2 Employment and Personal Services Income -- 2.3.3 Business Income -- 2.3.4 Investment Income -- Chapter 3 Taxation of Residents -- 3.1 Introduction -- 3.2 Taxation of Residents on Their Worldwide Income -- 3.2.1 Tax Policy Considerations -- 3.2.2 The Tax Consequences of Residence -- 3.2.3 Double Taxation -- 3.2.4 Computation of the Foreign Source Income of Residents -- 3.2.4.1 In General -- 3.2.4.2 Foreign Exchange Gains and Losses -- 3.2.4.3 The Treatment of Losses -- 3.2.5 Tax Administration Issues -- 3.3 Exceptions to Worldwide Taxation -- 3.3.1 Nonresident Companies and Other Legal Entities -- 3.3.2 Temporary Residents -- 3.4 Special Issues -- 3.4.1 Exit or Departure Taxes -- 3.4.2 Trailing Taxes -- 3.4.3 Resident for Part of a Year -- 3.4.4 Foreign Exchange Gains and Losses -- Chapter 4 Double Taxation Relief -- 4.1 Introduction -- 4.2 International Double Taxation Defined -- 4.3 Relief Mechanisms -- 4.3.1 Introduction -- 4.3.2 Deduction Method -- 4.3.3 Exemption Method -- 4.3.3.1 Participation Exemption -- 4.3.4 Credit Method -- 4.3.4.1 General Rules -- 4.3.4.2 Creditable Foreign Taxes -- 4.3.4.3 Types of Limitations -- 4.3.4.4 Indirect or Underlying Credit.