Introduction to the Law of Double Taxation Conventions; Michael Lang; 2021
Introduction to the Law of Double Taxation Conventions; Michael Lang; 2021

Introduction to the Law of Double Taxation Conventions Upplaga 3

av Michael Lang

  • Upplaga: 3e upplagan
  • Utgiven: 2021
  • ISBN: 9783714303674
  • Sidor: 266 st
  • Förlag: Linde Verlag Ges.m.b.H.
  • Format: Häftad
  • Språk: Engelska

Om boken

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.

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Mer om Introduction to the Law of Double Taxation Conventions (2021)

I april 2021 släpptes boken Introduction to the Law of Double Taxation Conventions skriven av Michael Lang. Det är den 3e upplagan av kursboken. Den är skriven på engelska och består av 266 sidor. Förlaget bakom boken är Linde Verlag Ges.m.b.H..

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Referera till Introduction to the Law of Double Taxation Conventions (Upplaga 3)

Harvard

Lang, M. (2021). Introduction to the Law of Double Taxation Conventions. 3:e uppl. Linde Verlag Ges.m.b.H.

Oxford

Lang, Michael, Introduction to the Law of Double Taxation Conventions, 3 uppl. (Linde Verlag Ges.m.b.H., 2021).

APA

Lang, M. (2021). Introduction to the Law of Double Taxation Conventions (3:e uppl.). Linde Verlag Ges.m.b.H.

Vancouver

Lang M. Introduction to the Law of Double Taxation Conventions. 3:e uppl. Linde Verlag Ges.m.b.H.; 2021.

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