The Resource Avoidance and tax treaties : current UK experience

Avoidance and tax treaties : current UK experience

Label
Avoidance and tax treaties : current UK experience
Title
Avoidance and tax treaties : current UK experience
Creator
Subject
Language
eng
Summary
The author, in this article, considers tax avoidance in the context of tax treaties by reference to the United Kingdom's current experience, with particular regard to three recent tax cases concerning the treaty allocation of taxing jurisdiction and the elimination of double taxation as well as retroactive treaty override, UK treaty policy, and legislative developments
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
http://library.link/vocab/creatorName
Schwarz, J.S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • treaty policy
  • case law
  • treaty override
Label
Avoidance and tax treaties : current UK experience
Instantiates
Publication
Label
Avoidance and tax treaties : current UK experience
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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