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English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.
Book Synopsis Model Double Taxation Convention on Estates and Inheritances and on Gifts by : OECD
Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by OECD and published by OECD Publishing. This book was released on 1983-05-30 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.
English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.
Book Synopsis Model Double Taxation Convention on Estates and Inheritances and on Gifts by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sales agent, OECD Publications and Information Center]. This book was released on 1983 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.
Book Synopsis Model Double Taxation Convention on Estates and Inheritances and on Gifts by :
Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by and published by . This book was released on 1983 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Model Double Taxation Convention on Estates and Inheritances and on Gifts by :
Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by and published by . This book was released on 1983 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:
The Law of Double Taxation Conventions 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 handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of 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. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
Book Synopsis Introduction to the Law of Double Taxation Conventions by : Michael Lang
Download or read book Introduction to the Law of Double Taxation Conventions written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2021-04-01 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Law of Double Taxation Conventions 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 handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of 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. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
"The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.
Book Synopsis "Taxes Covered" by : Patricia Brandstetter
Download or read book "Taxes Covered" written by Patricia Brandstetter and published by IBFD. This book was released on 2011 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.
Download or read book Double Taxation written by Germany (West) and published by . This book was released on 1991 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Model Double Taxation Convention on Estates and Inheritances and on Gifts by :
Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by and published by . This book was released on 1983 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Explanation of proposed estate and gift tax treaty between the United States and the Federal Republic of Germany by : United States. Congress. Joint Committee on Taxation
Download or read book Explanation of proposed estate and gift tax treaty between the United States and the Federal Republic of Germany written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1981 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Convention with Japan Relating to Taxes on Estates, Inheritances, and Gifts by : Japan
Download or read book Convention with Japan Relating to Taxes on Estates, Inheritances, and Gifts written by Japan and published by . This book was released on 1954 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
