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" Principles and practice of double taxation agreements : "
by Robert Deutsch, Róisín M. Arkwright, Daniela Chiew.
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BL
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| Record Number
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1006204
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| Doc. No
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b760574
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| Main Entry
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Deutsch, R. L.
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| Title & Author
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Principles and practice of double taxation agreements : : a question-and-answer approach /\ by Robert Deutsch, Róisín M. Arkwright, Daniela Chiew.
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| Publication Statement
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London :: BNA International,, ©2008.
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| Page. NO
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xviii, 413 pages :: illustrations ;; 24 cm
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| ISBN
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0906524156
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: 9780906524152
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| Bibliographies/Indexes
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Includes bibliographical references (pages 399-400) and index.
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| Contents
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General -- The three qualifying questions -- The allocation rules -- Restrictions on the availability of DTA benefits -- Avoiding double tax -- Non-discrimination -- Procedures -- The reconstructed alternative Australia/UK DTA -- Some leading DTA cases -- Double taxation agreements table.
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| Abstract
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The book explains how double agreements are designed and structured. It provides a framework to understand the way in which such agreements are drafted and illustrates, using the UK/Australia agreement as a model, how drafting can be refined to better reflect the conceptual underpinnings of the agreements. Key cases and actual double taxation agreements (including UK/USA, Australia/USA, China/Germany, and China/France) are reviewed and analysed.
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| Subject
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Double taxation, Treaties.
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Double taxation.
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Income tax-- Foreign income.
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Double taxation.
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Income tax-- Foreign income.
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| Dewey Classification
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336
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| LC Classification
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K4475.D48 2008
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| Added Entry
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Arkwright, Róisín M.
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Chiew, Daniela.
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| Added Entry
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BNA International Inc.
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