Interpretation and application of tax treaties in North America

Resource Information

The work Interpretation and application of tax treaties in North America represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Interpretation and application of tax treaties in North America

Creator

• Interpretation and application of tax treaties in North America
• Becerra, J.A

Subject

• MAP
• case law
• tax treaty
• treaty interpretation

Language

eng

Summary

This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services

Geographic coverage

North America

Index

no index present

Language note

English

Literary form

non fiction