Intro -- Title Page -- Copyright Page -- Abstract -- Acknowledgements -- Table of Contents -- Part I: Introduction -- Chapter 1: Introduction -- 1.1. Introduction -- 1.2. Background and outline of triangular cases -- 1.2.1. PE triangular cases -- 1.2.1.1. The residence state's obligation to provide relief -- 1.2.1.2. The PE state and the non-discrimination principle -- 1.2.1.3. Limitation of the source state's taxing rights -- 1.2.1.4. Underlying causes of the issues arising in PE triangular cases -- 1.2.1.5. Potential solutions -- 1.2.1.6. Extension of treaty benefits to PEs -- 1.2.2. Dual resident triangular cases -- 1.2.3. Reverse PE triangular cases -- 1.2.4. Reverse dual resident triangular cases -- 1.2.5. Variations on the basic triangular cases -- 1.3. Scope and assumptions -- 1.4. Conclusion -- Part II: PE Triangular Cases -- Chapter 2: PE Triangular Cases and Specific Categories of Income -- 2.1. Introduction -- 2.2. Tax treatment in the absence of income tax treaties -- 2.3. Applicable tax treaties -- 2.4. Passive income -- 2.4.1. Dividends -- 2.4.2. Interest -- 2.4.3. Royalties -- 2.5. Business profits -- 2.5.1. Sub-PE triangular cases -- 2.5.2. Business income arising from activities of artistes and sportsmen (article 17) -- 2.6. Income from immovable property -- 2.6.1. Income considered "business profits" under domestic law -- 2.6.1.1. Whether the income will be business profits for treaty purposes -- 2.6.1.2. Whether the income is "dealt with" in another article of the treaty -- 2.6.2. Income not considered business profits -- 2.6.3. Overview -- 2.6.4. Policy considerations -- 2.7. Income from shipping, inland waterways transport and air transport -- 2.8. Capital gains -- 2.8.1. Capital gains from the alienation of immovable property -- 2.8.2. Capital gains from the alienation of movable property of a PE.
This book explores the application of bilateral income tax treaties in situations involving more than two countries, focusing on the fundamental concepts of treaty application.