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Acknowledgments Chapter 1 - Introduction Section 1 - Taxes in a World of Sovereign States Section 2 - The Method of International Taxation Section 3 - Basic Concepts Chapter 2 - Jurisdiction to Tax Section 1 - Affirmation of Nexus Section 2 - Tax Treaties Chapter 3 - Access to Tax Treaties Section 1 - Persons Section 2 - Taxes Section 3 - Territory Section 4 - Entry into force Chapter 4 - Allocation of Taxing Power Section 1 - Source State Taxation Section 2 - Residence State Taxation Chapter 5 - Elimination of Double Taxation Section 1 - Deduction Method Section 2 - Exemption Method Section 3 - Imputation Method Section 4 - Exemption v. Imputation Chapter 6 - Prevention of Tax Avoidance Section 1 - Notion of Tax Avoidance Section 2 - Principal Purpose Test Section 3 - Taxing Erosion Section 4 - Base Companies Section 5 - Conduit Entities Section 6 - Transfer Pricing Section 7 - Interest Disallowance Section 8 - Hybrid Arrangements Section 9 - Domestic Anti Avoidance Rules Chapter 7 - Prevention of Abuse by States Section 1 - Domestic Law Override Section 2 - Non-Discrimination Section 3 - Harmful Tax Competition Section 4 - Transfer Pricing Chapter 8 - International Tax Procedure Section 1 - Obtaining Information Section 2 - Obtaining Refunds Section 3 - Collection Assistance Section 4 - Dispute Settlement Chapter 9 - Conclusion Appendix: Model International Tax Conventions Summary Bibliography Tables and Figures

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