Income Tax Conventions
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Income Tax Conventions
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Author : United States. Congress. Joint Committee on Internal Revenue Taxation
language : en
Publisher:
Release Date : 1962
Income Tax Conventions written by United States. Congress. Joint Committee on Internal Revenue Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with Double taxation categories.
Income Tax Treaties
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Author : Jon E. Bischel
language : en
Publisher:
Release Date : 1978
Income Tax Treaties written by Jon E. Bischel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Double taxation categories.
Compilation of studies in the field of international taxation in United States bilateral tax treaties with other countries (the United Kingdom, France, Germany and Japan) as well as a description of structure and operation of tax treaties in general.
Interpretation And Application Of Tax Treaties In North America
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Author : Juan Angel Becerra
language : en
Publisher: IBFD
Release Date : 2007
Interpretation And Application Of Tax Treaties In North America written by Juan Angel Becerra and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Canada categories.
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Model Income Tax Treaties
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Author : Kees van Raad
language : en
Publisher: Springer
Release Date : 2013-06-29
Model Income Tax Treaties written by Kees van Raad and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.
In this booklet a comparative survey is offered offour model income tax conventions: the OECD drafts of 1963 and 1977, the United Nations Model of 1980 and the proposed United States Treasury's model of 1981. In order to facilitate the compari son, the text of the 1977 OECD draft is used as reference. Additions and alternatives in any of the other models to this 1977 OECD text are italicized. Omissions from the 1977 OECD model in the other drafts are indicated either by a blank space (where an entire paragraph has been suppressed) or by brackets [] ( in case of smaller omissions). The Hague, May 1983 Kees van Raad OECD 1963 OECD 1977 OECD DRAFT DOUBLE TAXA OECD MODEL DOUBLE TAXA TION CONVENTION ON INCOME TION CONVENTION ON INCOME AND CAPITAL AND CAPITAL 1963 1977 TITLE[] TITLE OF THE CONVENTION Convention between (State A) and (State Convention between (State A) and (State B) for the avoidance of double taxation B) for the avoidance of double taxation with respect to taxes on income and on with respect to taxes on income and m capital capital 1 PREAMBLE OF THE CONVENTION CHAPTER I CHAPTER I SCOPE OF THE CONVENTION SCOPE OF THE CONVENTION Article 1 Article 1 PERSONAL SCOPE PERSONAL SCOPE This Convention shall apply to persons This Convention shall apply to persons who are residents of one or both of the who are residents of one or both of the Contracting States. Contracting States.
Taxes Covered
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Author : Patricia Brandstetter
language : en
Publisher: IBFD
Release Date : 2011
Taxes Covered written by Patricia Brandstetter and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Capital levy categories.
"The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.
United States Income Tax Treaties
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Author : Klaus Vogel
language : en
Publisher: Springer
Release Date : 1989
United States Income Tax Treaties written by Klaus Vogel and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Law categories.
Comprehensive loose-leaf guide analysing United States income tax treaties. The commentary is divided into three parts providing general background information regarding income tax treaties and the model treaty process, commentary of the individual provisions of the US Model and of existing US treaties, appendices are included.
U S Income Tax Treaties
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Author : Richard L. Doernberg
language : en
Publisher:
Release Date : 1999
U S Income Tax Treaties written by Richard L. Doernberg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Double taxation categories.
Text originally prepared for a class. Includes course outline, assignments and supporting materials.
Tax Treaties And Domestic Law
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Author : Guglielmo Maisto
language : en
Publisher: IBFD
Release Date : 2006
Tax Treaties And Domestic Law written by Guglielmo Maisto and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Double taxation categories.
This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.
Introduction To The Law Of Double Taxation Conventions
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Author : Michael Lang
language : en
Publisher: Linde Verlag GmbH
Release Date : 2021-04-01
Introduction To The Law Of Double Taxation Conventions written by Michael Lang and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-01 with Law categories.
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.
Income Tax Treaties
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Author : Albert Armin Ehrenzweig
language : en
Publisher:
Release Date : 1949
Income Tax Treaties written by Albert Armin Ehrenzweig and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1949 with Double taxation categories.