Roy Rohatgi on International Taxation - Volume 1: Principles

Roy Rohatgi on International Taxation − Volume 1: Principles
With its practical approach, this book looks at the key principles of international taxation, from explaining the basic concepts to analysing complex transactional issues.

Why this book?

Roy Rohatgi on International Taxation is an introductory text for practitioners and students of international tax law. For many years, this two-volume title has enjoyed a reputation as one of the leading handbooks in this complex area of taxation.

With the latest rewrite of this seminal work, the authors provide in-depth treatment of the key topics in international tax, building up from detailed explanation of the basic concepts, all the way to solid analysis of the complex transactional issues.

Volume 1, Principles, lays the foundation for this two-volume set. It examines international taxation through the prism of domestic law, explaining the conflicts of laws that give rise to issues seeking resolution in the international arena. This volume also introduces the reader to the world of tax treaties, crucially focusing on income and capital tax treaties, as well as on the main treaties that concern the administration and collection of taxes in the international sphere.
In its analysis of income and capital tax treaties, this book takes the OECD Model Convention as the starting point and enriches the discussion with examples from real-life treaties, as well as by contrasting provisions from other Model treaties. The book is rounded out by a generous analysis of jurisprudence from all over the world. What the reader gets is a thoroughly researched handbook, explaining the key principles of international taxation, buttressed with real-world practice and written with practical application in mind.

This volume is one of the first authoritative works to include analysis of the provisions of the updated OECD Model Convention (2017) and UN Model Convention (2017).


Sample excerpt, including table of contents


Reviewed by Sunita Jogarajan Associate Professor at Melbourne Law School

"A reader wanting an introduction to the principles of international taxation, ‘Roy Rohatgi on International Taxation’ will be welcome reading. The broad coverage not only of topics but also within topics such as the discussion of ILADT, the Andean Pact, and CARICOM is to be welcomed and ensures that the book is relevant to all readers, wherever they may be located. Even experienced international tax practitioners are unlikely to be well versed in the breadth of topics covered in this book and may find themselves turning to it for an overview of a particular topic."


Sophia Akhtar, Vanessa Arruda Ferreira, Victor Chew, Wooje Choi, Giulia Gallo, Francesco De Lillo, Neha Mohan, Belema Obuoforibo, Ola Ostaszewska, Rachel Saw, Ruxandra Vlasceanu