Klaus Vogel on double taxation conventions : a commentary to the OECD-, UN- and US model conventions for the avoidance of double taxation of income and capital with particular reference to German treaty practice
Author(s)
Bibliographic Information
Klaus Vogel on double taxation conventions : a commentary to the OECD-, UN- and US model conventions for the avoidance of double taxation of income and capital with particular reference to German treaty practice
Kluwer Law and Taxation Pub., c1991-
- Supplement 1994
- Other Title
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Doppelbesteuerungsabkommen
Available at 18 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
-
Kobe University Library for Social Sciences
4-6-2534S011000486882*,
Supplement 19944-6-2534//S/'94011009505056
Note
Translation of: Doppelbesteuerungsabkommen
Includes bibliographical references and index
Description and Table of Contents
Description
Since the first English edition of this commentary was published three years ago, the OECD has twice amended its Model Convention and Commentary, first in September 1992 and most recently in the beginning of 1994. Moreover, a remarkable amount of new case law, administrative rulings and literature has been published in the last three years. Following the structure of the main commentary, this supplement supplies the reader with both the OECD's amendments and with cases, rulings and literature published since the first edition. Further, it provides a preliminary analysis. Thus, this book keeps the reader current on international double convention law as of March 1994.
Table of Contents
- Scope of the convention
- definitions
- taxation of income
- taxation of capital
- methods for elimination of double taxation
- special provisions
- final provisions.
by "Nielsen BookData"