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
著者
書誌事項
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
- タイトル別名
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Doppelbesteuerungsabkommen
大学図書館所蔵 件 / 全18件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Translation of: Doppelbesteuerungsabkommen
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
- Scope of the convention
- definitions
- taxation of income
- taxation of capital
- methods for elimination of double taxation
- special provisions
- final provisions.
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