The Resource IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice
IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice
Resource Information
The item IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice 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 IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice 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 IBFD Global Tax Treaty Commentaries (GTTC) - Country Policy and Practice guides offers a comprehensive analysis and interpretation of treaty practices of many countries worldwide. It reveals the hidden pattern in the tax treaty policy of a country and the main deviations from the OECD Model, UN Model and/or national tax treaty model in its policy and practice. It explores the possibility of a standard country treaty model and the presence of and reasons for any tax treaty deviations from the OECD and UN Models. This could include revealing different policies for treaties entered into with developing and developed countries. Furthermore, the publication reflects practical issues regarding the interpretation of treaty provisions by courts and tax administrations. It also indicates whether case law or tax rulings on the interpretation of treaties of a jurisdiction refer to recommendations from international organizations such as the OECD and UN or the Vienna Convention on the Law of Treaties
- Language
- eng
- Label
- IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice
- Title
- IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice
- Title variation
- GTTC (part 2)
- Language
- eng
- Summary
- The IBFD Global Tax Treaty Commentaries (GTTC) - Country Policy and Practice guides offers a comprehensive analysis and interpretation of treaty practices of many countries worldwide. It reveals the hidden pattern in the tax treaty policy of a country and the main deviations from the OECD Model, UN Model and/or national tax treaty model in its policy and practice. It explores the possibility of a standard country treaty model and the presence of and reasons for any tax treaty deviations from the OECD and UN Models. This could include revealing different policies for treaties entered into with developing and developed countries. Furthermore, the publication reflects practical issues regarding the interpretation of treaty provisions by courts and tax administrations. It also indicates whether case law or tax rulings on the interpretation of treaties of a jurisdiction refer to recommendations from international organizations such as the OECD and UN or the Vienna Convention on the Law of Treaties
- http://bibfra.me/vocab/lite/collectionName
- Global Tax Treaty Commentaries
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/relatedWorkOrContributorName
- Pistone, P
- http://library.link/vocab/subjectName
-
- tax treaty
- treaty policy
- treaty interpretation
- OECD Model
- UN Model
- model tax treaty
- case law
- Label
- IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice
- Label
- IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice
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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/IBFD-Country-tax-guides---Global-Tax-Treaty/5fUoiKTc5rc/" 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/IBFD-Country-tax-guides---Global-Tax-Treaty/5fUoiKTc5rc/">IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice</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>
