The Resource Interpretation and application of tax treaties in North America
Interpretation and application of tax treaties in North America
Resource Information
The item Interpretation and application of tax treaties in North America 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 2 library branches.
Resource Information
The item Interpretation and application of tax treaties in North America 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 2 library branches.
- Summary
- The book provides a comprehensive analysis of the tax treaty policy, court cases, competent authority agreements and other relevant tax treaty information from Canada, Mexico and the United States. It is divided into three sections: Section I presents the origins and development of tax treaty law and the general treaty interpretation principles. The work carried out by the League of Nations and the OECD's ultimate codification of customary tax treaty practice are discussed, followed by a discussion of the public international law principles that have been applied to tax treaty situations. Section II presents the general tax treaty interpretation approach, as well as the specific interpretation and application principles which have been applied in Canada, Mexico and the United States. Finally, Section III presents potential solutions and conclusions
- Language
- eng
- Label
- Interpretation and application of tax treaties in North America
- Title
- Interpretation and application of tax treaties in North America
- Language
- eng
- Summary
- The book provides a comprehensive analysis of the tax treaty policy, court cases, competent authority agreements and other relevant tax treaty information from Canada, Mexico and the United States. It is divided into three sections: Section I presents the origins and development of tax treaty law and the general treaty interpretation principles. The work carried out by the League of Nations and the OECD's ultimate codification of customary tax treaty practice are discussed, followed by a discussion of the public international law principles that have been applied to tax treaty situations. Section II presents the general tax treaty interpretation approach, as well as the specific interpretation and application principles which have been applied in Canada, Mexico and the United States. Finally, Section III presents potential solutions and conclusions
- http://bibfra.me/vocab/lite/collectionName
- Interpretation and application of tax treaties in North America
- http://library.link/vocab/creatorName
- Becerra, J.A
- Geographic coverage
- North America
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- tax treaty
- treaty interpretation
- tax evasion
- case law
- treaty override
- exchange of information
- MAP
- substance over form
- Label
- Interpretation and application of tax treaties in North America
- Edition
- 2nd revised ed.
- Extent
- XV, 352 p.
- Isbn
- 9789087221843
- Isbn Type
- (print)
- Label
- Interpretation and application of tax treaties in North America
- Edition
- 2nd revised ed.
- Extent
- XV, 352 p.
- Isbn
- 9789087221843
- Isbn Type
- (print)
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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/Interpretation-and-application-of-tax-treaties-in/dAabtajAbN4/" 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/Interpretation-and-application-of-tax-treaties-in/dAabtajAbN4/">Interpretation and application of tax treaties in North America</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/Interpretation-and-application-of-tax-treaties-in/dAabtajAbN4/" 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/Interpretation-and-application-of-tax-treaties-in/dAabtajAbN4/">Interpretation and application of tax treaties in North America</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>
