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The Resource Introduction aux conventions de double imposition

Introduction aux conventions de double imposition

Label
Introduction aux conventions de double imposition
Title
Introduction aux conventions de double imposition
Creator
Subject
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
Instantiates
Publication
Extent
234 p,
Isbn
9782390132486
Issn
2294-3323
Label
Introduction aux conventions de double imposition
Publication
Extent
234 p,
Isbn
9782390132486
Issn
2294-3323

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932