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The Resource Conflicts of qualification in tax treaty law

Conflicts of qualification in tax treaty law

Label
Conflicts of qualification in tax treaty law
Title
Conflicts of qualification in tax treaty law
Contributor
Subject
Language
eng
Summary
Conflicts of qualification arise because of diverging tax treaty application by the contracting states. The different allocation of taxing rights may lead to double taxation or double non-taxation which can be (un-)favourable for the taxpayers and tax administrations involved. The practical experience shows that there is a wide variety of possible conflicts of qualification. The master theses contained in this volume are dedicated to identifying conflicts of qualification and to develop solutions to the respective situations. Thereby, methodical issues are equally covered as the application of the distributive rules and the articles to avoid double taxation. The theses consider general aspects of conflicts of qualification, tax treaty provisions, special cross-border situations, and possible solutions for resolving conflicts of qualification
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Burgstaller, E
  • Haslinger, K
Series statement
Schriftenreihe zum Internationalen Steuerrecht
Series volume
no. 52
http://library.link/vocab/subjectName
  • qualification conflict
  • tax treaty
  • residence
  • director
  • employment income
  • shipping
  • air transport
  • capital gains
  • exit tax
  • remuneration
  • hybrid financial instrument
  • thin capitalization
  • partnership
  • inheritance tax
  • double taxation
  • double non-taxation
  • subject to tax
  • arbitration
  • unilateral relief
  • domestic tax law
Label
Conflicts of qualification in tax treaty law
Instantiates
Publication
Extent
406 p.
Isbn
9783707312041
Label
Conflicts of qualification in tax treaty law
Publication
Extent
406 p.
Isbn
9783707312041

Library Locations

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      3.148008 101.712199
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