Tax Law

Tax Law Community Mind Map Clarifies International Tax Landscape

The Mind Maps available below present the complex U.S. transfer pricing rules and the OECD Model Treaty rules on topics of importance and interest to any professional with international dealings in a convenient, illustrated flow chart format. these maps were prepared by Prof. William Byrnes, Associate Dean, Walter H. & Dorothy B. Diamond International Tax & Financial Services Program, and update author of Foreign Tax and Trade Briefs.

Each map communicates in context the concept's relevant related processes and issues, and contains extensive links to further primary or anlytical content. The Mind Maps represent an excellent resource for users looking to gain an understanding of the topic at hand, as well as an efficient research roadmap to navigate to analytical resources for deeper information.

Specific topics addressed in the Tax Law Community Mind Map include:

OECD Model Tax Convention

 Business Profits

 Capital Gains


 Competent Authority Proceedings

 Directors' Fees


 OECD Resident in Both Contracting States

 Permanent Establishment


 Transfer Pricing

 Accuracy-Related Penalties

 Accuracy Related Penalties

 Activities Giving Rise to Transfer Pricing Issues

 Adjustment Procedure


 Arms' Length Principle



 Record Keeping and Reporting

 Related Parties

 Relief from Double Taxation

 Secondary Adjustments


 Sources of Law and Regulations

 Substantial Understatement of Tax

 Transfer Pricing Disputes

 Types of Secondary Adjustments