Thalia.de

Introduction to 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 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 of the OECD Model published in 2010, the on-going discussions relating to bank secrecy, the question of an effective exchange of information and the beneficial ownership concept. The latest versions of the OECD and UN Model Tax Conventions on Income and Capital as well as the OECD Model Convention with Respect to Estate, Inheritance and Gift Taxes are also included.
Portrait
Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift Steuer und Wirtschaft International (SWI) , Präsident der International Fiscal Association (IFA) Österreich, Chairman des Academic Committee (AC) der European Association of Tax Law Professors (EATLP); vormals Partner bei Deloitte (bis 2004).
… weiterlesen
In den Warenkorb
Filialabholung

Versandkostenfrei

Bezahlung bei Abholung

Beschreibung

Produktdetails


Einband Taschenbuch
Seitenzahl 222
Erscheinungsdatum 20.06.2013
Sprache Englisch
ISBN 978-3-7073-2196-8
Verlag Linde, Wien
Maße (L/B) 225/155 mm
Gewicht 375
Auflage 2nd ed.
Buch (Taschenbuch, Englisch)
42,00
inkl. gesetzl. MwSt.
Sofort lieferbar
Versandkostenfrei
In den Warenkorb
Filialabholung

Versandkostenfrei

Bezahlung bei Abholung

Andere Kunden interessierten sich auch für

  • 35564586
    Introduction to the Law of Double Taxation Conventions
    von Michael Lang
    eBook
    33,99
  • 45243079
    Fantastic Beasts and Where to Find Them. The Original Screenplay
    von Joanne K. Rowling
    (8)
    Buch (gebundene Ausgabe)
    15,99 bisher 21,49
  • 44725232
    Harry Potter and the Cursed Child - Parts I & II (Special Rehearsal Edition)
    von John Tiffany
    (55)
    Buch (gebundene Ausgabe)
    19,99
  • 39151356
    Harry Potter: The Complete Collection
    von Joanne K. Rowling
    (6)
    Buch (Taschenbuch)
    48,95 bisher 71,99
  • 43564382
    Milk and Honey
    von Rupi Kaur
    Buch (Taschenbuch)
    12,99
  • 42413879
    All the Light We Cannot See
    von Anthony Doerr
    (2)
    Buch (Taschenbuch)
    7,87 bisher 10,49
  • 34910866
    The Life List
    von Lori Nelson Spielman
    (5)
    Buch (Taschenbuch)
    6,99 bisher 9,70
  • 45965122
    The Chemist
    von Stephenie Meyer
    Buch (Taschenbuch)
    13,49 bisher 27,99
  • 38930428
    We Were Liars
    von E. Lockhart
    (10)
    Buch (Taschenbuch)
    7,99 bisher 10,49
  • 17914934
    One Line a Day
    von Books LLC Staff Chronicle
    (2)
    Buch
    9,99
  • 31405171
    Game of Thrones 5-Copy Boxed Set
    von George R. R. Martin
    (6)
    Buch (Taschenbuch)
    25,90 bisher 37,49
  • 42769827
    The Girl on the Train
    von Paula Hawkins
    (14)
    Buch (Taschenbuch)
    6,99
  • 39151343
    Harry Potter 1 and the Philosopher's Stone
    von Joanne K. Rowling
    (14)
    Buch (Taschenbuch)
    6,99
  • 43809866
    It Ends with Us
    von Colleen Hoover
    (2)
    Buch (Taschenbuch)
    8,99 bisher 11,50
  • 42416940
    George R. R. Martin's a Game of Thrones Leather Cloth Boxed Set (Song of Ice and Fire Series)
    von George R. R. Martin
    Buch (Leder)
    49,50 bisher 70,76
  • 41516671
    Scratch the World
    Buch (Poster)
    22,99
  • 46395110
    Tools of Titans
    von Timothy Ferriss
    Buch (Taschenbuch)
    13,99
  • 46095035
    Born A Crime
    von Trevor Noah
    (2)
    Buch (Taschenbuch)
    14,99
  • 39151342
    Harry Potter 2 and the Chamber of Secrets
    von Joanne K. Rowling
    Buch (Taschenbuch)
    6,99
  • 45996981
    The Bikini Body 28-Day Healthy Eating & Lifestyle Guide
    von Kayla Itsines
    Buch (Taschenbuch)
    17,99 bisher 23,49

Kundenbewertungen


Es wurden noch keine Bewertungen geschrieben.