Double Taxation Conventions: A Manual on the Oecd Model Tax Convention on Income and on Capital

ISBN 10 : 0421673605 ISBN 13 : 9780421673601

Editeur : Sweet & Maxwell, 2001

Synopsis

This leading work - now in looseleaf format - clearly and thoroughly presents the principle of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) which, accompanied by the official commentary and the author's annotations, forms the framework for this work. The text takes into account the two major changes made to the model convention since the book's last edition in 1993, and includes nearly 100 new international cases. * Includes text of and commentary on the Model Tax Convention of the OECD * Clearly explains how to interpret treaty provisions * Covers other developments, such as Internet deals, transfer pricing and EU law * New looseleaf format ensures the work is always up to date with developments

Détails de l'édition

• Éditeur: Sweet & Maxwell
• Date d'édition: 2001
• Langue: anglais
• ISBN 10: 0421673605
• ISBN 13: 9780421673601
• Reliure: Feuillets mobiles
• Numéro d'édition: 3
• Nombre de pages: 154
• Éditeur: KC Philip Baker
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible