Coverart for item
The Resource Introduction to international income taxation

Introduction to international income taxation

Label
Introduction to international income taxation
Title
Introduction to international income taxation
Creator
Subject
Language
eng
Summary
This concise book explains the issues of taxation of transnational income in a world of sovereign states. After an introduction, the various chapters consider jurisdiction to tax, access to tax treaties, allocation of taxing power, elimination of double taxation, prevention of tax avoidance, prevention of abuse by states, and international procedure
http://library.link/vocab/creatorName
Malherbe, P
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Droit international économique
http://library.link/vocab/subjectName
  • income tax
  • tax base
  • income tax law
  • tax treaty
  • international tax law
  • allocation of taxing rights
  • tax avoidance
  • double taxation
  • transfer pricing
  • residence principle of taxation
  • hybrid entity
  • principal purpose test
  • harmful tax competition
  • non-discrimination
  • anti-avoidance
  • source principle of taxation
Label
Introduction to international income taxation
Instantiates
Publication
Edition
2nd ed.
Extent
210 p.
Isbn
9782802765509
Label
Introduction to international income taxation
Publication
Edition
2nd ed.
Extent
210 p.
Isbn
9782802765509

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...