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International Law in Relation to Double Taxation of Income

International Law in Relation to Double Taxation of Income PDF Author: I. P. Gupta
Publisher:
ISBN: 9788180381423
Category : Double taxation
Languages : en
Pages : 713

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Book Description
The first part of the book contains a brief description, by way of preliminary information, of the nature and sources of international law (including international tax law), the interplay of customary and conventional international law with the municipal law, and the Vienna Convention on the law of treaties. Part II deals mainly with the subject of the impact of public and private international law on the legislative and enforcement jurisdictions of sovereign states; the jurisdictional immunities available under the international law; and the law of sea. Part III mainly deals with the nature and occurrence of double taxation; evolution of various methods for the purpose of avoidance of the cumulative burden on taxpayers.