The Resource Administrative aspects of the application of tax treaties
Administrative aspects of the application of tax treaties
Resource Information
The item Administrative aspects of the application of tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Administrative aspects of the application of tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The administrative implications of the application of tax treaties are often considered to be a somewhat uninteresting subject. The author, in this contribution, however, demonstrates that the topic has great significance, especially with regard to the issue of double taxation. In this context, the author first outlines the relevant issues, and then considers the lack of cross-border coordination and the implications of public law principles before examining what case law there is on the issue
- Language
- eng
- Label
- Administrative aspects of the application of tax treaties
- Title
- Administrative aspects of the application of tax treaties
- Language
- eng
- Summary
- The administrative implications of the application of tax treaties are often considered to be a somewhat uninteresting subject. The author, in this contribution, however, demonstrates that the topic has great significance, especially with regard to the issue of double taxation. In this context, the author first outlines the relevant issues, and then considers the lack of cross-border coordination and the implications of public law principles before examining what case law there is on the issue
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
- http://library.link/vocab/creatorName
- Russo, R. (Raffaele)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- procedural tax law
- case law
- residence
- tax treaty
- exchange of information
- Label
- Administrative aspects of the application of tax treaties
- Label
- Administrative aspects of the application of tax treaties
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Administrative-aspects-of-the-application-of-tax/26tR1QZ2tlA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Administrative-aspects-of-the-application-of-tax/26tR1QZ2tlA/">Administrative aspects of the application of tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Administrative-aspects-of-the-application-of-tax/26tR1QZ2tlA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Administrative-aspects-of-the-application-of-tax/26tR1QZ2tlA/">Administrative aspects of the application of tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
