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" Introduction to the law of double taxation conventions / "
Michael Lang.
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BL
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| Record Number
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887644
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| Main Entry
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Lang, Michael,1965-
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| Title & Author
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Introduction to the law of double taxation conventions /\ Michael Lang.
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| Edition Statement
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2nd edition.
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| Publication Statement
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Wien :: Linde ;Amsterdam, The Netherlands :: IBFD,, [2013]
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| Page. NO
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222 pages ;; 23 cm
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| ISBN
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3707321967
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: 9087221983
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: 9783707321968
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: 9789087221980
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| Bibliographies/Indexes
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Includes bibliographical references (pages 19-22) and index.
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| Contents
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The problem of double taxation -- State practice in the conclusion of DTCs -- The effects of DTCs -- The interpretation of double taxation conventions -- Treaty abuse -- The structure and system of DTCs -- Persons covered -- Taxes covered -- Allocation rules -- Methods for elimination of double taxation -- The implementation of treaty benefits in both contracting states -- The arm's length principle of Art. 9 OECD Model -- Mutual agreement procedure -- Exchange of information -- Assistance in the collection of taxes -- Inheritance tax treaties -- OECD Model Convention with Respect to Taxes on Income and on Capital -- UN Model Double Taxation Convention between Developed and Developing Countries (2011 update) -- OECD Model Convention with Respect to Estate, Inheritance and Gift Taxes.
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| Abstract
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Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, states have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This book provides an introduction to the law of double taxation conventions. Through examples from different countries and their jurisdictions, the book gives a global overview. The problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse are also discussed in detail. Finally, the book analyses all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Tax.
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Double taxation.
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Conventions internationales.
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Double imposition.
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Double taxation.
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Droit fiscal international.
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| Dewey Classification
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343.526
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| LC Classification
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K4475.L36 2013
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