The Resource Corporate integration, tax treaties and the division of the international tax base : principles and practices

Corporate integration, tax treaties and the division of the international tax base : principles and practices

Label
Corporate integration, tax treaties and the division of the international tax base : principles and practices
Title
Corporate integration, tax treaties and the division of the international tax base : principles and practices
Creator
Subject
Summary
Traditional rules governing international jurisdiction to tax were developed with classical corporate taxation principles. The author concludes they would not work well in a post-integration world. He uses a number of examples to illustrate that treaties would have to be negotiated under a different set of principles which would depend on the form of integration chosen
Citation source
In: Tax law review. - Boston. - Vol. 47 (Spring 1992),
http://library.link/vocab/creatorName
Ault, H.J
Language note
English
http://library.link/vocab/subjectName
treaty policy
Label
Corporate integration, tax treaties and the division of the international tax base : principles and practices
Instantiates
Publication
Label
Corporate integration, tax treaties and the division of the international tax base : principles and practices
Publication

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