The Resource Introduction aux conventions de double imposition
Introduction aux conventions de double imposition
Resource Information
The item Introduction aux conventions de double imposition 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 Introduction aux conventions de double imposition 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
- This manual provides an introduction to the main standards and techniques used in double taxation treaties. There are now several thousand of these conventions in force worldwide. Despite their bilateral dimension, they are similar on many points, particularly because they are generally based on the OECD Model or the UN Model. The recent adoption of the Multilateral Instrument (MLI) within the OECD in 2018, aimed at reforming existing conventions, could strengthen this overall coherence by giving a common denominator to all instruments currently in force. The amendments made by the MLI are not automatic or systematic. The practice of double taxation treaties is therefore not completely uniform. This book details the general logic of these conventions by identifying the main trends in State practice
- Language
- eng
- Label
- Introduction aux conventions de double imposition
- Title
- Introduction aux conventions de double imposition
- Language
- eng
- Summary
- This manual provides an introduction to the main standards and techniques used in double taxation treaties. There are now several thousand of these conventions in force worldwide. Despite their bilateral dimension, they are similar on many points, particularly because they are generally based on the OECD Model or the UN Model. The recent adoption of the Multilateral Instrument (MLI) within the OECD in 2018, aimed at reforming existing conventions, could strengthen this overall coherence by giving a common denominator to all instruments currently in force. The amendments made by the MLI are not automatic or systematic. The practice of double taxation treaties is therefore not completely uniform. This book details the general logic of these conventions by identifying the main trends in State practice
- http://library.link/vocab/creatorName
- Nanteuil, A. de
- Geographic coverage
-
- Europe
- European Union
- Index
- no index present
- Language note
- French
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- double taxation
- tax treaty
- MLI
- international taxation
- treaty policy
- treaty interpretation
- Label
- Introduction aux conventions de double imposition
- Extent
- 234 p,
- Isbn
- 9782390132486
- Issn
- 2294-3323
- Label
- Introduction aux conventions de double imposition
- Extent
- 234 p,
- Isbn
- 9782390132486
- Issn
- 2294-3323
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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/Introduction-aux-conventions-de-double/YUAxvCsVDlk/" 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/Introduction-aux-conventions-de-double/YUAxvCsVDlk/">Introduction aux conventions de double imposition</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>