Double Taxation Conventions

3. Auflage 2001
ISBN: 978-0-421-67360-1
Verlag: Sweet & Maxwell
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Loseblattwerk, Englisch

This leading work - now in looseleaf format - clearly and thoroughly presents the principle of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation an

Autoren/Hrsg.

Baker, Philip

Fachgebiete

• Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht

Inhaltsverzeichnis

Introduction. Tables. Introductory topics: An outline history of the OECD Model. The nature, purpose, types and operation of the double taxation conventions. Domestic law and treaty law (and treaty override). State succession and double taxation conventions. Community law and double taxation conventions. Procedural issues. The Treaty.