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The Resource International tax policy and double tax treaties : an introduction to principles and application

International tax policy and double tax treaties : an introduction to principles and application

Label
International tax policy and double tax treaties : an introduction to principles and application
Title
International tax policy and double tax treaties : an introduction to principles and application
Creator
Subject
Language
eng
Summary
This book gives an understanding of the concepts that underlie international tax law and double tax treaties. It is an introductory book, written primarily as a teaching text for generic international taxation courses for an international readership. The concepts addressed in the book are applicable to the international tax systems of developed, developing, and transitional economies. The chapters deal successively with international tax policy, double taxation, double tax treaties, their legal framework and structure, treaty relief from juridical double taxation, personal and material scope of double tax treaties, residence, permanent establishments, business profits, associated enterprises, dividends, interest, royalties, immovable property, capital gains, personal services, other distributive articles (including pensions, student income, other income, taxation of capital), international tax avoidance, and administration of double tax treaties
http://bibfra.me/vocab/lite/collectionName
International tax policy and double tax treaties : an introduction to principles and application
http://library.link/vocab/creatorName
Holmes, K.J. (Kevin)
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • international tax law
  • tax treaty
  • double taxation
  • residence
  • PE
  • business profits
  • associated enterprises
  • dividend
  • royalties
  • tax avoidance
Label
International tax policy and double tax treaties : an introduction to principles and application
Instantiates
Publication
Extent
xviii, 414 p.
Isbn
9789087220235
Label
International tax policy and double tax treaties : an introduction to principles and application
Publication
Extent
xviii, 414 p.
Isbn
9789087220235

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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