International tax policy and double tax treaties : an introduction to principles and application

Resource Information

The work International tax policy and double tax treaties : an introduction to principles and application represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

International tax policy and double tax treaties : an introduction to principles and application

Creator

• International tax policy and double tax treaties : an introduction to principles and application
• Holmes, K.J. (Kevin)

Subject

• associated enterprises
• business profits
• capital gains
• dividend
• double taxation
• immovable property
• independent personal services
• interest
• international tax law
• residence
• royalties
• tax avoidance
• tax policy
• tax treaty
• PE

Language

eng

Summary

The world of international tax is constantly changing. Policies change, taxpayers modify their behaviour, laws change, new double tax agreements are concluded, existing ones are amended, and administrative practice is improved. This book gives the reader an understanding of the concepts that underpin the dynamics of international tax law and double tax treaties. This is an introductory book for an international readership, written primarily as a teaching text for generic international taxation courses. It draws on the tax law, double tax treaties, and experience of different countries to illustrate the application of general principles. The concepts addressed in the book are applicable to the international tax systems of developed, developing and transitional economies. The book is an excellent learning tool for students and offers a useful refresher on fundamental precepts to experienced practitioners. The numerous case studies provide the reader with the opportunity to apply the principles and examples discussed to factual situations. This new edition captures recent significant international tax policy and treaty developments, including modifications to the OECD and United Nations model double tax treaties and commentaries concerning permanent establishments and business profits, the taxation of technical services, electronic commerce issues, and international tax avoidance strategies adopted by high-profile multinational enterprises and intergovernmental responses to them

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction