大学笔记电子版三上精华版国际税法taxmann basic international tax - roy rohatgi.pdf

Basic International Taxation TABLE OF CONTENTS – VOLUME TWO Preface About the Author VOLUME TWO - PRACTICE OF INTERNATIONAL TAXATION CHAPTER 5 BASIC PR IPLES OF INTERNATIONAL TAX PLANNING 1. International Tax Planning 1.1. What is International Tax Planning 1.2. The Need for International Tax Planning 1.3. Opportunities for International Tax Planning 1.4. International Tax Planning Techniques 1.5. International Tax Planning - a Methodology 1.6. Role of International Tax Planner 2. International Tax Structures 2.1. General 2.2. Examples of Tax-beneficial Structures 2.3. Forms of Business En y 2.4. Financing of Overseas En ies 3. Tax Planning for Cross-border Transactions - Some Examples 3.1. Conversion of a Foreign Branch to a Foreign Subsidiary 3.2. Mergers and Acquisitions 3.3. Repatriation of Profits 3.4. Liquidation of Companies 3.5. Cross-border Leasing 3.6. Foreign Direct Investment – Some Considerations 4. International Tax Planning for Expatriate Individuals 4.1. General 4.2. Treaty Provisions 4.3. Tax Planning Considerations 4.4. Tax Planning Measures 4.5. Country Examples 4.6. Cross-border Pensions 5. Company Shareholder Taxation 5.1. General 5.2. Imputation System 5.3. Participation Exemption 5.4. European Union: EC Parent-Subsidiary Directive 5.5. European Union: EC Interest and Royalties Directive 5.6. European Union: EC Merger Directive 5.7. European Union: Societas Europeae or SE 6. Tax Consolidation Rules (“Group Taxation”) 6.1. General 6.2. Country Examples 6.3. European Union Projects 7. Some Innovative Planning Techniques – An Overview 7.1. Hybrid En ies: Check-the-Box Rules (United States) 7.2. Hybrid Financial Instruments