International Tax Primer

INTERNATIONAL TAX PRIMER, 2nd Edition, Kluwer Law International, 2002

Posted: 28 Feb 2003

See all articles by Brian J. Arnold

Brian J. Arnold

Goodmans LLP Toronto

Michael J. McIntyre

Wayne State University Law School

Abstract

This book offers a concise discussion of the major income tax rules affecting multinational corporations and other taxpayers engaged in cross-border activities. It takes a worldwide perspective, providing many examples drawn from a wide variety of countries. Topics covered include residency rules, relief measures for avoiding international double taxation, transfer pricing rules, and various anti-avoidance rules, including the complex rules designed to prevent the shifting of income to tax havens. Tax treaties are addressed in some detail, with emphasis on the OECD and United Nations model conventions. A new chapter discusses the tax aspects of e-commence, the OECD initiative against harmful tax competition, and the use of hybrid entities for tax planning. The book includes substantial discussion of international tax policy issues and offers a critique of the efforts of the OECD and various countries to address those issues.

Suggested Citation

Arnold, Brian J. and McIntyre, Michael J., International Tax Primer. INTERNATIONAL TAX PRIMER, 2nd Edition, Kluwer Law International, 2002, Available at SSRN: https://ssrn.com/abstract=347200

Brian J. Arnold

Goodmans LLP Toronto ( email )

250 Yonge Street
Suite 2400, Box 24
Toronto, Ontario M5B 2M6
Canada
(416) 597-2015 (Phone)

Michael J. McIntyre (Contact Author)

Wayne State University Law School ( email )

471 Palmer
Detroit, MI 48202
United States

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