Double Taxation and Tax Evasion
Author | : League of Nations |
Publisher | : |
Total Pages | : 58 |
Release | : 1925 |
Genre | : Double taxation |
ISBN | : |
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Author | : League of Nations |
Publisher | : |
Total Pages | : 58 |
Release | : 1925 |
Genre | : Double taxation |
ISBN | : |
Author | : League of Nations |
Publisher | : |
Total Pages | : 40 |
Release | : 1927 |
Genre | : Double taxation |
ISBN | : |
Author | : League of Nations |
Publisher | : |
Total Pages | : 40 |
Release | : 1927 |
Genre | : Double taxation |
ISBN | : |
Author | : Sunita Jogarajan |
Publisher | : Cambridge University Press |
Total Pages | : 425 |
Release | : 2018-05-10 |
Genre | : Law |
ISBN | : 1108381820 |
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 archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
Author | : United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | : |
Total Pages | : 348 |
Release | : 1933 |
Genre | : Double taxation |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Foreign Relations |
Publisher | : |
Total Pages | : 32 |
Release | : 1944 |
Genre | : Double taxation |
ISBN | : |
Author | : Michael Lang |
Publisher | : Linde Verlag GmbH |
Total Pages | : 266 |
Release | : 2021-04-01 |
Genre | : Law |
ISBN | : 3709408628 |
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.
Author | : League of Nations. Financial Committee. Committee of Technical Experts on Double Taxation and Tax Evasion |
Publisher | : |
Total Pages | : 45 |
Release | : 1975 |
Genre | : Double taxation |
ISBN | : |
Author | : League of Nations |
Publisher | : |
Total Pages | : 10 |
Release | : 1926 |
Genre | : |
ISBN | : |
Author | : Gijsbert Weijer Jan Bruins |
Publisher | : |
Total Pages | : 64 |
Release | : 1923 |
Genre | : Double taxation |
ISBN | : |