Tax Law Community: International Tax Mind Maps

Tax Law Community: International Tax Mind Maps

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 & Trade Briefs.


Each Map communicates in context the concept's relevant related processes and issues and contains extensive links to further primary or analytical 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 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

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

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