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The Resource Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden

Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden

Label
Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden
Title
Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden
Creator
Subject
Language
eng
Summary
This study is based on the premise that in case of a double tax agreement between a developed and a developing country their economic difference causes an asymmetry which has an impact on the objectives and implementation of the treaty. On the basis of a legal historical analysis, this book investigates how this asymmetry can be explained, and what impact this special relationship has on the legal design and interpretation of the treaties in question. Furthermore, basing itself on legal and economic analysis, the book examines whether the treaties are achieving the objectives of both states. The second chapter is devoted to model conventions. The OECD Model Tax Convention is contrasted with other models (Andean Model, UN Model, and ASEAN Model) which expressly intend to protect the interests of developing countries. The third chapter examines double taxation agreements between Belgium and developing countries, and primarily examines if and to which extent these treaties deviate from the OECD Model Tax Convention. The fourth chapter pays attention to bilateral investment treaties and their tax relevance. Finally, the fifth chapter examines the economic justification for concluding double tax treaties from the perspective of developing countries. The text of the Belgian Model Bilateral Investment Treaty is included
http://library.link/vocab/creatorName
Bammens, N
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Dutch
Literary form
non fiction
Series statement
Bibliotheek fiscaal recht Larcier
Series volume
16
http://library.link/vocab/subjectName
  • tax treaty
  • investment protection agreement
  • developing countries
  • OECD Model
  • UN Model
  • Andean Model
  • ASEAN
Label
Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden
Instantiates
Publication
Extent
VII, 218 p.
Isbn
9782804487171
Label
Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden
Publication
Extent
VII, 218 p.
Isbn
9782804487171

Library Locations

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