Double taxation conventions : a manual on the OECD model tax convention on income and on capital

著者

• Baker, Philip

書誌事項

Double taxation conventions : a manual on the OECD model tax convention on income and on capital

Philip Baker

Sweet & Maxwell, 2002, c2001

注記

Text of the OECD model tax convention in English and French

Includes bibliographical references and index

内容説明・目次

内容説明

This leading work - now in looseleaf format - clearly and thoroughly presents the principle of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) which, accompanied by the official commentary and the author's annotations, forms the framework for this work. The text takes into account the two major changes made to the model convention since the book's last edition in 1993, and includes nearly 100 new international cases. * Includes text of and commentary on the Model Tax Convention of the OECD * Clearly explains how to interpret treaty provisions * Covers other developments, such as Internet deals, transfer pricing and EU law * New looseleaf format ensures the work is always up to date with developments

目次

Introduction. Tables. Introductory topics: An outline history of the OECD Model. The nature, purpose, types and operation of the double taxation conventions. Domestic law and treaty law (and treaty override). State succession and double taxation conventions. Community law and double taxation conventions. Procedural issues. The Treaty.

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詳細情報

• NII書誌ID(NCID): BA56271516
• ISBN:
  • 0421673605
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: engfre
• 出版地: London
• ページ数/冊数: 1 v. (loose-leaf)
• 大きさ: 25 cm