Can I read Introduction to the Law of Double Taxation Conventions on EtoBox?

Introduction to the Law of Double Taxation Conventions by Michael Lang is a book available to read on EtoBox.

What is Introduction to the Law of Double Taxation Conventions about?

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 DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account: it deals with the new UN Model published in 2011, the latest version of article 7

Author

Michael Lang

Publisher

Linde Verlag Ges.m.b.H.

Published

2013

Language

EN

ISBN

9783707321968

Subjects

Law