Roy Rohatgi on International Taxation

This book examines international taxation through the prism of domestic law, explaining the conflict of laws that give rise to issues seeking resolution in the international arena. It 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 the 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.