3121313
Description
Mind Map by Nils Benjaminsen, updated more than 1 year ago
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Created by Nils Benjaminsen
about 9 years ago
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International
tax law
- How to tax (i) domestic sourced income earned by
non-residents, and (ii) foreign sourced income earned by
residents
- Objectives:
- Prevent double taxation
- Matching: reduce international mismatches
in entity and instrument characterisation
- Target base erosion: transfer pricing etc.
- Reduce the availability of (harmful)
preferential tax regimes
- Means and solutions
- DTAs (Double tax agreements)
- 1. Allocation of sole taxation rights
- 2. Country of residence allows a tax
credit or tax exemption for the
relevant amount
- 1. Allocation of sole taxation rights
- OECD-efforts
- BEPS
- DTA model
- BEPS
- DTAs (Double tax agreements)
- Prevent double taxation
- Objectives:
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