International Tax Policy and Double Tax Treaties
� An Introduction to Principles and Application
   
 
Författare:Holmes Kevin
Titel:International Tax Policy and Double Tax Treaties � An Introduction to Principles and Application
Utgivningsår:2007
Omfång:414 sid.
Förlag:IBFD
ISBN:9789087220235
Ämnesord:Skatterätt
Pris: 1148 SEK exkl. moms

 

Main Contents
- Contains an overview of the concepts that underlie double tax treaties, including the legal framework, structure, administration and personal material scope of double tax treaties.
- Contains an analysis of the concepts that underpin international tax policy, regarding residence, permanent establishments, business profits, dividends and tax avoidance.
- Examines the experiences of different countries to illustrate the application of general principles and propositions in regard to tax law and double tax treaties.
- Includes numerous case studies that provide the reader with the opportunity to apply the principles and examples discussed to factual situations.
 
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