Introduction aux conventions de double imposition

Resource Information

The work Introduction aux conventions de double imposition 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

Introduction aux conventions de double imposition

Creator

• Nanteuil, A. de

Subject

• double taxation
• international taxation
• MLI
• treaty interpretation
• treaty policy
• tax treaty

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

Geographic coverage

• Europe
• European Union

Index

no index present

Language note

French

Literary form

non fiction