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The Resource Interpretation and application of tax treaties in North America

Interpretation and application of tax treaties in North America

Label
Interpretation and application of tax treaties in North America
Title
Interpretation and application of tax treaties in North America
Creator
Subject
Language
eng
Summary
The book provides a comprehensive analysis of the tax treaty policy, court cases, competent authority agreements and other relevant tax treaty information from Canada, Mexico and the United States. It is divided into three sections: Section I presents the origins and development of tax treaty law and the general treaty interpretation principles. The work carried out by the League of Nations and the OECD's ultimate codification of customary tax treaty practice are discussed, followed by a discussion of the public international law principles that have been applied to tax treaty situations. Section II presents the general tax treaty interpretation approach, as well as the specific interpretation and application principles which have been applied in Canada, Mexico and the United States. Finally, Section III presents potential solutions and conclusions
http://bibfra.me/vocab/lite/collectionName
Interpretation and application of tax treaties in North America
http://library.link/vocab/creatorName
Becerra, J.A
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax treaty
  • treaty interpretation
  • tax evasion
  • case law
  • treaty override
  • exchange of information
  • MAP
  • substance over form
Label
Interpretation and application of tax treaties in North America
Instantiates
Publication
Edition
2nd revised ed.
Extent
XV, 352 p.
Isbn
8789087221851
Isbn Type
(eBook)
Label
Interpretation and application of tax treaties in North America
Publication
Edition
2nd revised ed.
Extent
XV, 352 p.
Isbn
8789087221851
Isbn Type
(eBook)

Library Locations

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