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The Resource Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe

Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe

Label
Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
Title
Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
Creator
Subject
Language
eng
Summary
International tax law between efficiency, justice and development aid. The network of double taxation conventions must ensure fairness and efficiency in the taxation of all citizens as well as in the distribution of taxation between countries. Inspired by John Rawls' theory of justice, the author has developed standards which enable a reconstruction and detailed analysis of valid double taxation conventions. He does not only refer to the actual model tax treaties, but also works out an empirical analysis of treaty practice up to 2014
http://library.link/vocab/creatorName
Valta, M
Geographic coverage
International
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Heidelberger Rechtswissenschaftliche Abhandlungen
Series volume
Band12
http://library.link/vocab/subjectName
  • OECD Model
  • international tax law
  • tax treaty
  • treaty policy
  • developing countries
  • UN Model
  • US Model
  • territoriality principle
Label
Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
Instantiates
Publication
Extent
XXVI, 652 p.
Isbn
9783161526855
Label
Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
Publication
Extent
XXVI, 652 p.
Isbn
9783161526855

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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