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International Tax Policy and Double Tax Treaties

International Tax Policy and Double Tax Treaties gives the reader an understanding of the concepts that underlie international tax law and double tax treaties.
 

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Title:

International Tax Policy and Double Tax Treaties

Subtitle:

An Introduction to Principles and Application

Author(s):

Kevin Holmes

Date of publication:

December 2007

ISBN:

978-90-8722-023-5

Type of publication:

Print Book

Number of pages:

432

Terms:

Price includes delivery. View purchase information

Price:
€ 95 / $ 135 (VAT excl.)
Order Print
tab_1
Title:

International Tax Policy and Double Tax Treaties

Subtitle:

An Introduction to Principles and Application

Author(s):

Kevin Holmes

Date of publication:

May 2011

ISBN:

978-90-8722-023-5

Type of publication:

Online book

Number of pages:

432

Access:

Up to five users. View purchase information

Price:
€ 95 / $ 135 (VAT excl.)
Order Online book
International Tax Policy and Double Tax Treaties
Regardless of a taxpayer’s background or geographical location, international tax law and practice are underpinned by generic principles, which must be considered when a country taxes cross-border transactions and economic events.
 
International Tax Policy and Double Tax Treaties gives the reader an understanding of the concepts that underlie international tax law and double tax treaties.
 
Written primarily as a teaching text for generic international taxation courses, this book is both an excellent learning tool for students and offers a useful refresher to experienced practitioners on fundamental taxation principles.

 

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Table of contents
 

 Main Contents

 

  • Contains an overview of the concepts that underlie double tax treaties, including the legal framework, structure, administration and personal material scope of double tax treaties.
  • Contains an analysis of the concepts that underpin international tax policy, regarding residence, permanent establishments, business profits, dividends and tax avoidance.
  • Examines the experiences of different countries to illustrate the application of general principles and propositions in regard to tax law and double tax treaties.
  • Includes numerous case studies that provide the reader with the opportunity to apply the principles and examples discussed to factual situations

 

 

Author(s)

Dr Kevin Holmes is a Professor in the School of Accounting and Commercial Law at the Victoria University of Wellington, New Zealand, where he specializes in teaching and research in taxation. He was formerly a Principal Research Associate at IBFD in Amsterdam, the Netherlands, head of IBFD’s Government Consultancy Department and a tax partner of an international accountancy firm. Dr Holmes has participated in various consulting projects in developing and transitional economies and is the author of several publications on international taxation.

 

Reviewed by Rui Camacho Palma

British Tax Review, Issue 2, 2011


 In his doctoral thesis,1) Professor Kevin Holmes offered us an analytical tour de force on one of the most elusive subjects of taxation—the concept of income. The thesis—and subsequent
book—dwelled extensively on economic and accounting issues, taxable income issues, and their relationship with taxation in general, and, specifically, the identification and subsequent
computation of taxable income. Read full review

 

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