Introduction to the Law of Double Taxation Conventions (eBook, PDF)
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Introduction to the Law of Double Taxation Conventions (eBook, PDF)
DE NWISBN: 9783709402047 bzw. 3709402042, in Deutsch, neu.
Lieferung aus: Deutschland, zzgl. Versandkosten.
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 be also of great help for tax experts who wish to know more about double taxation conventions, and 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 DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Further, the handbook analyses all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Taxes.Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift 'Steuer und Wirtschaft International (SWI)', Präsident der International Fiscal Association (IFA) Österreich, Chairman des Academic Committee (AC) der European Association of Tax Law Professors (EATLP); vormals Partner bei Deloitte (bis 2004).
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 be also of great help for tax experts who wish to know more about double taxation conventions, and 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 DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Further, the handbook analyses all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Taxes.Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift 'Steuer und Wirtschaft International (SWI)', Präsident der International Fiscal Association (IFA) Österreich, Chairman des Academic Committee (AC) der European Association of Tax Law Professors (EATLP); vormals Partner bei Deloitte (bis 2004).
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Introduction to the Law of Double Taxation Conventions
DE NW EB DLISBN: 9783709402047 bzw. 3709402042, in Deutsch, Linde Verlag Wien Gesellschaft m.b.H. neu, E-Book, elektronischer Download.
Lieferung aus: Deutschland, E-Book zum Download.
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 be also of great help for tax experts who wish to know more about double taxation conventions, and 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 DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Further, the handbook analyses all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Taxes. Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift Steuer und Wirtschaft International (SWI), Präsident der International Fiscal Association (IFA) Österreich, Chairman des Academic Committee (AC) der European Association of Tax Law Professors (EATLP); vormals Partner bei Deloitte (bis 2004).
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 be also of great help for tax experts who wish to know more about double taxation conventions, and 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 DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Further, the handbook analyses all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Taxes. Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift Steuer und Wirtschaft International (SWI), Präsident der International Fiscal Association (IFA) Österreich, Chairman des Academic Committee (AC) der European Association of Tax Law Professors (EATLP); vormals Partner bei Deloitte (bis 2004).
3
Introduction to the Law of Double Taxation Conventions
DE NWISBN: 9783709402047 bzw. 3709402042, in Deutsch, Linde Verlag Wien Gesellschaft m.b.H. neu.
Lieferung aus: Deutschland, sofort lieferbar.
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Die Beschreibung dieses Angebotes ist von geringer Qualität oder in einer Fremdsprache. Trotzdem anzeigen
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