International Tax Policy And Double Tax Treaties PDF Download
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Author | : Kevin Holmes |
Publisher | : IBFD |
Total Pages | : 433 |
Release | : 2007 |
Genre | : Double taxation |
ISBN | : 9087220235 |
Download International Tax Policy and Double Tax Treaties Book in PDF, ePub and Kindle
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Author | : Kevin J. Holmes (Writer on taxation) |
Publisher | : |
Total Pages | : 432 |
Release | : 2014 |
Genre | : Double taxation |
ISBN | : 9789087222574 |
Download International Tax Policy and Double Tax Treaties Book in PDF, ePub and Kindle
"The world of international tax is constantly changing. Policies change, laws change, new double tax agreements (DTAs) are concluded and existing ones amended, and administrative practice is improved. The period from 2007 (when the first edition of this book was published) until 2014 was no exception. This new edition addresses international tax policy and DTAs taking into account significant developments during that period." "The main changes incorporated in this edition include: modifications to the OECD and United Nations model DTAs and commentaries concerning permanent establishments and business profits; the taxation of technical services; electronic commerce issues; sales of shares in foreign special purpose vehicles which own assets in a particular country; and international tax avoidance strategies adopted by high-profile multinational enterprises and the inter-governmental responses to them, encompassing a more comprehensive exchange of information regime and other measures to prevent tax base erosion and profit shifting (BEPS)."--Preface.
Author | : Kevin Holmes |
Publisher | : |
Total Pages | : |
Release | : 2014 |
Genre | : |
ISBN | : 9789087222581 |
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Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 28 |
Release | : 1990 |
Genre | : Double taxation |
ISBN | : |
Download U.S. Tax Treaties Book in PDF, ePub and Kindle
Author | : Sunita Jogarajan |
Publisher | : Cambridge University Press |
Total Pages | : 425 |
Release | : 2018-05-10 |
Genre | : Law |
ISBN | : 1108381820 |
Download Double Taxation and the League of Nations Book in PDF, ePub and Kindle
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 | : Guglielmo Maisto |
Publisher | : IBFD |
Total Pages | : 433 |
Release | : 2006 |
Genre | : Double taxation |
ISBN | : 9076078920 |
Download Tax Treaties and Domestic Law Book in PDF, ePub and Kindle
This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.
Author | : Michael Lang |
Publisher | : Linde Verlag GmbH |
Total Pages | : 266 |
Release | : 2021-04-01 |
Genre | : Law |
ISBN | : 3709408628 |
Download Introduction to the Law of Double Taxation Conventions Book in PDF, ePub and Kindle
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 | : Karl P Sauvant |
Publisher | : Oxford University Press |
Total Pages | : 800 |
Release | : 2009-03-27 |
Genre | : Law |
ISBN | : 0199745188 |
Download The Effect of Treaties on Foreign Direct Investment Book in PDF, ePub and Kindle
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Author | : Helmut Loukota |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 266 |
Release | : 1998-04-22 |
Genre | : Business & Economics |
ISBN | : 9041107045 |
Download Multilateral Tax Treaties Book in PDF, ePub and Kindle
The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.
Author | : Michael Lang |
Publisher | : |
Total Pages | : 0 |
Release | : 2008 |
Genre | : Aliens |
ISBN | : 9789041127631 |
Download Source Versus Residence Book in PDF, ePub and Kindle
The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.