Practical issues in the application of double tax conventions Problèmes pratiques d'application des conventions la double imposition Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen Aspectos prácticos en la aplicación de los convenios de doble imposición
著者
書誌事項
Practical issues in the application of double tax conventions = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen = Aspectos prácticos en la aplicación de los convenios de doble imposición
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, v. 83b ; subject 2）
International Fiscal Association, c1998
大学図書館所蔵 件 / 全9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
English, French, German, and Spanish
"52nd Congress of the International Fiscal Association, London, 1998"--Half t.p.
Includes bibliographical references
内容説明・目次
内容説明
The practical aspects of applying double tax conventions (DTCs) have increased in importance for tax authorities and tax payers, as DTCs grow in both numbers and complexity. Although they are normally matters of internal law, receiving limited international attention, their importance is becoming more and more substantial. This book surveys issues reported from member states, looking for best practices - and noting problems - that range from self-authorized claims or ready advance rulings to complex clearance procedures, or substantial uncertainties for topics such as residence claims and withholding taxes.
目次
- Part I General report, D.W. Williams. Part II National reports: Argentina, A.H. Figueroa
- Australia, R. Hamilton
- Austria, C. Staringer
- Belgium. T. Denayer
- . Brazil, J.R. Pisani
- Canada, S.W. Bowman, A. Baker
- Czech Republic, T.M. Kemp, L. Vorlickova
- Denmark, E. Schmith, P. Graff
- Finland, O. Saarinen
- France, Y. de Kergos
- Germany, M. Werra
- India, T.R. Misra
- Indonesia, A.P. Kristanto, R. Surahmat
- Israel, A. Alter, et al
- Italy, A. Manganelli
- Japan, I. Watanabe, Y. Miyazaki
- Republic of Korea, Choi Sung Keun
- Mexico, R.G. Luna, E. Revilla
- Netherlands, J.J.P. de Goede, B.J.J.M.L. Luijckx
- New Zealand, D. Martin, et al
- Norway, S. Sollund
- Portugal, F. de Sousa da Camara
- Russia, S. Shatalov
- South Africa, R. Eskinazi, J. Barrett
- Spain, S. Raventos Calvo
- Sri Lanka, P. Karalasingham
- Sweden, I. Paulin
- Switzerland, P. Baumgartner, A. Kolb
- United Kingdom, J.S. Schwarz
- United States, M.C Bennett, R.E. Andersen.
「Nielsen BookData」 より