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The Resource Introduction to the law of double taxation conventions

Introduction to the law of double taxation conventions

Label
Introduction to the law of double taxation conventions
Title
Introduction to the law of double taxation conventions
Creator
Subject
Language
eng
Summary
Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, states have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This book provides an introduction to the law of double taxation conventions. Through examples from different countries and their jurisdictions, the book gives a global overview. The problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse are also discussed in detail. Finally, the book analyses all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Tax
http://bibfra.me/vocab/lite/collectionName
Introduction to the law of double taxation conventions
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • double taxation
  • treaty interpretation
  • UN Model
  • inheritance tax treaty
Label
Introduction to the law of double taxation conventions
Instantiates
Publication
Edition
2nd ed.
Extent
222 p.
Isbn
9783707321968
Isbn Type
(Linde)
Label
Introduction to the law of double taxation conventions
Publication
Edition
2nd ed.
Extent
222 p.
Isbn
9783707321968
Isbn Type
(Linde)

Library Locations

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