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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, Rainer-Michael Lang

Taal
Jaar van publicatie
2021
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Taal
Engels
Uitgever
Linde
Jaar van publicatie
2021
Formaat
Paperback
Aantal pagina's
266
ISBN13
9783714303674
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Beoordeling
5 van 5
Aantekening
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.