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The Resource Pensionen im Recht der Doppelbesteuerungsabkommen

Pensionen im Recht der Doppelbesteuerungsabkommen

Label
Pensionen im Recht der Doppelbesteuerungsabkommen
Title
Pensionen im Recht der Doppelbesteuerungsabkommen
Creator
Subject
Language
eng
Summary
The book deals with the tax treatment of pensions in international context, and the application of tax treaties in this respect. After an overview of the relevant terms and definitions, the author discusses the interpretation of articles 18, 19, 15, 16, 17, and 21 of the OECD Model, and the avoidance of double taxation of pensions. Finally, she gives a recommendation for an overall method to avoid double taxation or double non-taxation
http://library.link/vocab/creatorName
Dommes, S
Geographic coverage
International
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Schriftenreihe zum Internationalen Steuerrecht
Series volume
Band 72
http://library.link/vocab/subjectName
  • OECD Model
  • pension
  • tax treaty
  • double taxation
  • double non-taxation
Label
Pensionen im Recht der Doppelbesteuerungsabkommen
Instantiates
Publication
Extent
295 p.
Isbn
9783707320619
Label
Pensionen im Recht der Doppelbesteuerungsabkommen
Publication
Extent
295 p.
Isbn
9783707320619

Library Locations

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