Buch, Englisch, 224 Seiten, Format (B × H): 155 mm x 225 mm, Gewicht: 370 g
Reihe: Linde Lehrbuch
Buch, Englisch, 224 Seiten, Format (B × H): 155 mm x 225 mm, Gewicht: 370 g
Reihe: Linde Lehrbuch
ISBN: 978-3-7073-1714-5
Verlag: Linde Verlag Wien
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 be also of great help for tax experts who wish to know more about double taxation conventions, and 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 DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Further, the handbook 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 Taxes.
Koproduktion mit dem IBFD-Verlag.