One of the major objectives of tax treaties has been the avoidance of international double taxation. This is generally accomplished through the agreement of each country to limit, in specified situations set out in double tax treaties, its right to tax income earned from its territory by residents of another country.
The OECD Model Tax Treaty, other model conventions, and the bilateral treaties drafted in accordance with these models, allocate the taxing rights between the state of source and the state of residence. The source rules for income taxation are determined by Articles 6 through 21 of the OECD Model Convention. These rules are the product of a rather long history and it seems difficult to justify the scope of some in todayand#8217;s world. Courts, tax administrators, and practitioners are confronted with a growing number of interpretation and application problems. In a globalized world with ever-increasing cross-border streams of income such problems command more and more attention.
This book is designed to analyze the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The distinguished contributors to the work examine the justification for these rules - as well as their scope and#8211; and highlight the most relevant interpretation and attendant application problems. In addition theyand#8217;ll suggest how such rules should be modified and examine possible alternatives.
"Sobre este título" puede pertenecer a otra edición de este libro.
Gastos de envío:
EUR 30,03
De Reino Unido a Estados Unidos de America
Gastos de envío:
GRATIS
A Estados Unidos de America
Librería: Basi6 International, Irving, TX, Estados Unidos de America
Condición: Brand New. New. US edition. Expediting shipping for all USA and Europe orders excluding PO Box. Excellent Customer Service. Nº de ref. del artículo: ABEJUNE24-279495
Cantidad disponible: 1 disponibles
Librería: Lucky's Textbooks, Dallas, TX, Estados Unidos de America
Condición: New. Nº de ref. del artículo: ABLIING23Apr0316110334323
Cantidad disponible: Más de 20 disponibles
Librería: dsmbooks, Liverpool, Reino Unido
Hardcover. Condición: Like New. Like New. book. Nº de ref. del artículo: D7F5-8-M-9041127631-5
Cantidad disponible: 1 disponibles
Librería: Ria Christie Collections, Uxbridge, Reino Unido
Condición: New. PRINT ON DEMAND Book; New; Fast Shipping from the UK. No. book. Nº de ref. del artículo: ria9789041127631_lsuk
Cantidad disponible: Más de 20 disponibles
Librería: PBShop.store US, Wood Dale, IL, Estados Unidos de America
HRD. Condición: New. New Book. Shipped from UK. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Nº de ref. del artículo: L1-9789041127631
Cantidad disponible: Más de 20 disponibles
Librería: PBShop.store UK, Fairford, GLOS, Reino Unido
HRD. Condición: New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Nº de ref. del artículo: L1-9789041127631
Cantidad disponible: Más de 20 disponibles
Librería: Revaluation Books, Exeter, Reino Unido
Hardcover. Condición: Brand New. 361 pages. 9.50x6.25x1.00 inches. In Stock. Nº de ref. del artículo: x-9041127631
Cantidad disponible: 2 disponibles
Librería: moluna, Greven, Alemania
Gebunden. Condición: New. KlappentextDesigned to analyze the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors to the work examine the justification for these rules - as well as their scope - and hi. Nº de ref. del artículo: 599118664
Cantidad disponible: Más de 20 disponibles
Librería: ALLBOOKS1, Parafield, SA, Australia
Nº de ref. del artículo: SHUB279495
Cantidad disponible: 1 disponibles