Introduction to the Law of Double Taxation Conventions

Released on by Michael Lang
preview-18

  • Introduction to the Law of Double Taxation Conventions Book Detail

  • Author : Michael Lang
  • Release Date : 2021-04-01
  • Publisher : Linde Verlag GmbH
  • Genre : Law
  • Pages : 266
  • ISBN 13 : 3709408628
  • File Size : 57,57 MB
DOWNLOAD BOOK

Introduction to the Law of Double Taxation Conventions by Michael Lang PDF Summary

Book Description: 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.

Disclaimer: www.yourbookbest.com does not own Introduction to the Law of Double Taxation Conventions books pdf, neither created or scanned. We just provide the link that is already available on the internet, public domain and in Google Drive. If any way it violates the law or has any issues, then kindly mail us via contact us page to request the removal of the link.

Double Taxation and the League of Nations

Double Taxation and the League of Nations

File Size : 10,10 MB
Total View : 9114 Views
DOWNLOAD

Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored ar

International Double Taxation

International Double Taxation

File Size : 65,65 MB
Total View : 9425 Views
DOWNLOAD

A tax convention (or tax treaty) is an official agreement between two countries on the administration of taxation when the domestic tax legislation of the respe