عنوان
پدید آورنده
موضوع
رده
K4475 .D48 2008
K4475
.
D48
2008
کتابخانه
محل استقرار
0906524156
9780906524152
b760574
Principles and practice of double taxation agreements :
[Book]
a question-and-answer approach /
by Robert Deutsch, Róisín M. Arkwright, Daniela Chiew.
London :
BNA International,
©2008.
xviii, 413 pages :
illustrations ;
24 cm
Includes bibliographical references (pages 399-400) and index.
General -- The three qualifying questions -- The allocation rules -- Restrictions on the availability of DTA benefits -- Avoiding double tax -- Non-discrimination -- Procedures -- The reconstructed alternative Australia/UK DTA -- Some leading DTA cases -- Double taxation agreements table.
0
The book explains how double agreements are designed and structured. It provides a framework to understand the way in which such agreements are drafted and illustrates, using the UK/Australia agreement as a model, how drafting can be refined to better reflect the conceptual underpinnings of the agreements. Key cases and actual double taxation agreements (including UK/USA, Australia/USA, China/Germany, and China/France) are reviewed and analysed.
Double taxation, Treaties.
Double taxation.
Income tax-- Foreign income.
Double taxation.
Income tax-- Foreign income.
336
K4475
.
D48
2008
Deutsch, R. L.
Arkwright, Róisín M.
Chiew, Daniela.
BNA International Inc.
20201204201702.0
مطالعه متن کتاب [Book]
Y
