Interpretation and Application of Tax Treaties in North America

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  • Interpretation and Application of Tax Treaties in North America Book Detail

  • Author : Juan Angel Becerra
  • Release Date : 2007
  • Publisher : IBFD
  • Genre : Canada
  • Pages : 299
  • ISBN 13 : 9087220197
  • File Size : 77,77 MB

Interpretation and Application of Tax Treaties in North America by Juan Angel Becerra PDF Summary

Book Description: This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.

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