International tax law

Nils Benjaminsen
Mind Map by Nils Benjaminsen, updated more than 1 year ago
Nils Benjaminsen
Created by Nils Benjaminsen about 6 years ago
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Description

Mind Map on International tax law, created by Nils Benjaminsen on 07/28/2015.

Resource summary

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