Book Description
English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.
Author : OECD
Publisher : OECD Publishing
Page : 151 pages
File Size : 50,13 MB
Release : 1983-05-30
Category :
ISBN : 9264177272
English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sales agent, OECD Publications and Information Center]
Page : 164 pages
File Size : 39,20 MB
Release : 1983
Category : Business & Economics
ISBN :
English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.
Author :
Publisher :
Page : 147 pages
File Size : 36,57 MB
Release : 1983
Category : Double taxation
ISBN :
Author : Organisation de coopération et de développement économiques. Comité des affaires fiscales
Publisher :
Page : 0 pages
File Size : 40,66 MB
Release : 1983
Category :
ISBN :
Author :
Publisher :
Page : 147 pages
File Size : 25,10 MB
Release : 1983
Category :
ISBN :
Author : Michael Lang
Publisher : Linde Verlag GmbH
Page : 266 pages
File Size : 39,64 MB
Release : 2021-04-01
Category : Law
ISBN : 3709408628
The Law of Double Taxation Conventions 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 handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of 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. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
Author : Patricia Brandstetter
Publisher : IBFD
Page : 281 pages
File Size : 34,99 MB
Release : 2011
Category : Capital levy
ISBN : 9087220898
"The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.
Author : Germany (West)
Publisher :
Page : 22 pages
File Size : 37,66 MB
Release : 1991
Category : Double taxation
ISBN :
Author :
Publisher :
Page : pages
File Size : 35,70 MB
Release : 1983
Category :
ISBN :
Author : Denmark
Publisher :
Page : 32 pages
File Size : 18,96 MB
Release : 1991
Category : Double taxation
ISBN :