Interpretation And Application Of Tax Treaties In North America PDF Download
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Author | : Juan Angel Becerra |
Publisher | : IBFD |
Total Pages | : 299 |
Release | : 2007 |
Genre | : Canada |
ISBN | : 9087220197 |
Download Interpretation and Application of Tax Treaties in North America Book in PDF, ePub and Kindle
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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Download Interpretation and Application of Tax Treaties in North America (Second Revised Edition) Book in PDF, ePub and Kindle
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Total Pages | : 0 |
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Download Interpretation and Application of Tax Treaties in North America 2nd edition Book in PDF, ePub and Kindle
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 28 |
Release | : 1990 |
Genre | : Double taxation |
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Download U.S. Tax Treaties Book in PDF, ePub and Kindle
Author | : J.A. Becerra |
Publisher | : |
Total Pages | : |
Release | : 2018 |
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Download The Interpretation and Application of the Preamble and Article 6(1) of the OECD Multilateral Instrument in the Context of North American Tax Treaty Networks Book in PDF, ePub and Kindle
This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico.
Author | : Richard L. Doernberg |
Publisher | : |
Total Pages | : 444 |
Release | : 1999 |
Genre | : Double taxation |
ISBN | : |
Download U.S. Income Tax Treaties Book in PDF, ePub and Kindle
Text originally prepared for a class. Includes course outline, assignments and supporting materials.
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Publisher | : |
Total Pages | : 84 |
Release | : 1990 |
Genre | : Double taxation |
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Download Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between the United States of America and the Republic of India Book in PDF, ePub and Kindle
Author | : Guglielmo Maisto |
Publisher | : IBFD |
Total Pages | : 675 |
Release | : 2011 |
Genre | : Double taxation |
ISBN | : 9087221010 |
Download The Meaning of "enterprise", "business" and "business Profits" Under Tax Treaties and EU Tax Law Book in PDF, ePub and Kindle
The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law. The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints. The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of "enterprise", "business" and "business profits" is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention. Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of "enterprise" and "enterprise of a Contracting State" are discussed. Also, the concepts of "profits" and "business profits" are thoroughly reviewed. The concept of "enterprise" in the context of the non-discrimination clause laid down by Art. 24 of the OECD Model Tax Convention is then examined. Individual country surveys provide an in-depth analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan. The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries. This book is essential reading for all those dealing with issues of taxation of enterprises engaged in cross-border activities and can be considered a new cornerstone in the subject matter."--Publisher's website
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Total Pages | : 52 |
Release | : 1981 |
Genre | : Capital gains tax |
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Download Canada-U.S. Tax Treaty Book in PDF, ePub and Kindle
Author | : Klaus Vogel |
Publisher | : Springer |
Total Pages | : 1082 |
Release | : 1989 |
Genre | : Law |
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Download United States Income Tax Treaties Book in PDF, ePub and Kindle
Comprehensive loose-leaf guide analysing United States income tax treaties. The commentary is divided into three parts providing general background information regarding income tax treaties and the model treaty process, commentary of the individual provisions of the US Model and of existing US treaties, appendices are included.