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Introduction to the Law of Double Taxation Conventions

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This handbook offers an introduction to the law of double taxation conventions, targeting students and tax experts. It covers the allocation of taxing rights, state practices, treaty interpretation, and recent developments, including OECD's BEPS project and updated Model Tax Conventions. Examples are drawn from various countries.

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Introduction to the Law of Double Taxation Conventions, Michael Lang

Jazyk
Rok vydání
2021
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Jazyk
anglicky
Vydavatel
Linde
Rok vydání
2021
Vazba
měkká
Počet stran
266
ISBN13
9783714303674
Série
Hodnocení
5 z 5
Anotace
This handbook offers an introduction to the law of double taxation conventions, targeting students and tax experts. It covers the allocation of taxing rights, state practices, treaty interpretation, and recent developments, including OECD's BEPS project and updated Model Tax Conventions. Examples are drawn from various countries.