Author : United States. Congress. Senate. Committee on Foreign Relations
Publisher :
Page : 30 pages
File Size : 39,3 MB
Release : 1971
Category : Double taxation
ISBN :
Author : OECD
Publisher : OECD Publishing
Page : 658 pages
File Size : 42,72 MB
Release : 2017-12-18
Category :
ISBN : 9264287957
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Author : OECD
Publisher : OECD Publishing
Page : 2624 pages
File Size : 12,21 MB
Release : 2019-04-25
Category :
ISBN : 9264306994
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Author : Eduardo Baistrocchi
Publisher : Cambridge University Press
Page : 2216 pages
File Size : 11,36 MB
Release : 2017-08-17
Category : Law
ISBN : 1108150381
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Author : Xavier Oberson
Publisher : IBFD
Page : 457 pages
File Size : 50,81 MB
Release : 2011
Category : Double taxation
ISBN : 9087220987
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Author : United States. Congress. Joint Committee on Taxation
Publisher :
Page : 56 pages
File Size : 48,98 MB
Release : 1991
Category : Double taxation
ISBN :
Author : United States. Congress. Senate. Committee on Foreign Relations
Publisher :
Page : 94 pages
File Size : 48,61 MB
Release : 2014
Category : Convention Between the United States of America and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income
ISBN :
Author : Eric Kemmeren
Publisher : Linde Verlag GmbH
Page : 480 pages
File Size : 36,36 MB
Release : 2023-11-29
Category : Law
ISBN : 3709413281
A Global Overview of International Tax Disputes on DTC This book is a unique publication that provides a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases that were decided around the world in 2021. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2022 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Author : United States. Internal Revenue Service
Publisher :
Page : 826 pages
File Size : 21,3 MB
Release : 1987
Category : Tax administration and procedure
ISBN :
Author :
Publisher :
Page : 12 pages
File Size : 38,71 MB
Release : 1988
Category : Income tax
ISBN :
