Income Tax Convention Between the United States and the Federal Republic of Germany PDF Download
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Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Americans
Languages : en
Pages : 20
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Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Americans
Languages : en
Pages : 20
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Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
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Author: United States
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 16
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Book Description
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1510
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Author: Netherlands
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 24
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Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709408628
Category : Law
Languages : en
Pages : 266
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Book Description
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: Xavier Oberson
Publisher: IBFD
ISBN: 9087220987
Category : Double taxation
Languages : en
Pages : 457
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Book Description
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Author: Richard L. Doernberg
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 444
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Book Description
Text originally prepared for a class. Includes course outline, assignments and supporting materials.
Author: United States. Congress. Senate. Foreign Relations
Publisher:
ISBN:
Category :
Languages : en
Pages : 88
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Book Description
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 1532
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