The Resource Introduction to the law of double taxation conventions
Introduction to the law of double taxation conventions
Resource Information
The item Introduction to the law of double taxation conventions 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 to the law of double taxation conventions 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
- Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, states have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This book provides an introduction to the law of double taxation conventions. Through examples from different countries and their jurisdictions, the book gives a global overview. The problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse are also discussed in detail. Finally, the book analyses all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Tax
- Language
- eng
- Edition
- 2nd ed.
- Extent
- 222 p.
- Isbn
- 9783707321968
- Label
- Introduction to the law of double taxation conventions
- Title
- Introduction to the law of double taxation conventions
- Language
- eng
- Summary
- Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, states have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This book provides an introduction to the law of double taxation conventions. Through examples from different countries and their jurisdictions, the book gives a global overview. The problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse are also discussed in detail. Finally, the book analyses all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Tax
- http://bibfra.me/vocab/lite/collectionName
- Introduction to the law of double taxation conventions
- http://library.link/vocab/creatorName
- Lang, M
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- tax treaty
- double taxation
- treaty interpretation
- treaty abuse
- OECD Model
- UN Model
- inheritance tax treaty
- Label
- Introduction to the law of double taxation conventions
- Edition
- 2nd ed.
- Extent
- 222 p.
- Isbn
- 9783707321968
- Isbn Type
- (Linde)
- Label
- Introduction to the law of double taxation conventions
- Edition
- 2nd ed.
- Extent
- 222 p.
- Isbn
- 9783707321968
- Isbn Type
- (Linde)
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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-to-the-law-of-double-taxation/eOP50xZDow8/" 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-to-the-law-of-double-taxation/eOP50xZDow8/">Introduction to the law of double taxation conventions</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Introduction to the law of double taxation conventions
Copy and paste the following RDF/HTML data fragment to cite this resource
<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-to-the-law-of-double-taxation/eOP50xZDow8/" 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-to-the-law-of-double-taxation/eOP50xZDow8/">Introduction to the law of double taxation conventions</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>
