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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
The world of international tax is constantly changing. Policies change, taxpayers modify their behaviour, laws change, new double tax agreements are concluded, existing ones are amended, and administrative practice is improved. This book gives the reader an understanding of the concepts that underpin the dynamics of international tax law and double tax treaties. This is an introductory book for an international readership, written primarily as a teaching text for generic international taxation courses. It draws on the tax law, double tax treaties, and experience of different countries to illustrate the application of general principles. The concepts addressed in the book are applicable to the international tax systems of developed, developing and transitional economies. The book is an excellent learning tool for students and offers a useful refresher on fundamental precepts to experienced practitioners. The numerous case studies provide the reader with the opportunity to apply the principles and examples discussed to factual situations. This new edition captures recent significant international tax policy and treaty developments, including modifications to the OECD and United Nations model double tax treaties and commentaries concerning permanent establishments and business profits, the taxation of technical services, electronic commerce issues, and international tax avoidance strategies adopted by high-profile multinational enterprises and intergovernmental responses to them
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 policy
  • tax treaty
  • double taxation
  • residence
  • PE
  • business profits
  • associated enterprises
  • dividend
  • interest
  • royalties
  • immovable property
  • capital gains
  • independent personal services
  • tax avoidance
Label
International tax policy and double tax treaties : an introduction to principles and application
Instantiates
Publication
Edition
2nd rev. ed.
Extent
xxiv, 432 p.
Isbn
9789087222574
Isbn Type
(print)
Label
International tax policy and double tax treaties : an introduction to principles and application
Publication
Edition
2nd rev. ed.
Extent
xxiv, 432 p.
Isbn
9789087222574
Isbn Type
(print)

Library Locations

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      3.148008 101.712199
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