عنوان

Introduction to the law of double taxation conventions /

(Number (ISBN

3707321967

(Number (ISBN

9087221983

(Number (ISBN

9783707321968

(Number (ISBN

9789087221980

Title Proper

Introduction to the law of double taxation conventions /

General Material Designation

[Book]

First Statement of Responsibility

Michael Lang.

Edition Statement

2nd edition.

Place of Publication, Distribution, etc.

Amsterdam, The Netherlands :

Name of Publisher, Distributor, etc.

IBFD,

Date of Publication, Distribution, etc.

[2013]

Specific Material Designation and Extent of Item

222 pages ;

Dimensions

23 cm

Text of Note

Includes bibliographical references (pages 19-22) and index.

Text of Note

The problem of double taxation -- State practice in the conclusion of DTCs -- The effects of DTCs -- The interpretation of double taxation conventions -- Treaty abuse -- The structure and system of DTCs -- Persons covered -- Taxes covered -- Allocation rules -- Methods for elimination of double taxation -- The implementation of treaty benefits in both contracting states -- The arm's length principle of Art. 9 OECD Model -- Mutual agreement procedure -- Exchange of information -- Assistance in the collection of taxes -- Inheritance tax treaties -- OECD Model Convention with Respect to Taxes on Income and on Capital -- UN Model Double Taxation Convention between Developed and Developing Countries (2011 update) -- OECD Model Convention with Respect to Estate, Inheritance and Gift Taxes.

0

Text of Note

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.

Double taxation.

Conventions internationales.

Double imposition.

Double taxation.

Droit fiscal international.

K

Number

Edition

Class number

Book number

Lang, Michael,1965-

Date of Transaction

20200823214005.0

Cataloguing Rules (Descriptive Conventions))

rda

Electronic name

[Book]

Y