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The Resource International taxation of low-tax transactions : low-tax jurisdictions

International taxation of low-tax transactions : low-tax jurisdictions

Label
International taxation of low-tax transactions : low-tax jurisdictions
Title
International taxation of low-tax transactions : low-tax jurisdictions
Contributor
Subject
Language
eng
Summary
The topics in the country chapters include double taxation relief, taxation of collective investment schemes and fund managers, trusts, residence, alternative minimum tax, treaties, offshore centre, tax regime and classification as low-tax jurisdiction, and sourcing income. The chapter on the EU aspects include direct taxes, VAT, capital duty, Transfer Pricing Convention, Mutual Assistance Directive, case law, Report on Harmful Tax Competition, and electronic commerce. The chapter on model double taxation agreements include the development of double taxation treaties, the commentary, types of double taxation treaties, inheritance tax treaties, and OECD Models
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Campbell, D
http://library.link/vocab/subjectName
  • double taxation relief
  • tax treaty
  • investment fund
  • trust
  • residence
  • alternative minimum tax
  • tax haven
Label
International taxation of low-tax transactions : low-tax jurisdictions
Instantiates
Publication
Extent
2 volumes, 382, 369 p.
Isbn
9781430314554
Isbn Type
(vol. 2)
Label
International taxation of low-tax transactions : low-tax jurisdictions
Publication
Extent
2 volumes, 382, 369 p.
Isbn
9781430314554
Isbn Type
(vol. 2)

Library Locations

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