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Interpretation and Application of Tax Treaties in North America

This book presents the reader with an in-depth overview of the materials, court cases and mutual agreement procedures implemented in Canada, the United States and Mexico.
 
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Title:

Interpretation and Application of Tax Treaties in North America

Author(s):

Juan Angel Becerra

Date of publication:

September 2007

ISBN:

978-90-8722-019-8

Type of publication:

Book

Number of pages:

284

Terms:

Price includes delivery. View purchase information

Price:
€ 95 / $ 120 (VAT excl.)
Order Book - Single Copy
tab_1
Title:

Interpretation and Application of Tax Treaties in North America

Author(s):

Juan Angel Becerra

Date of publication:

September 2007

ISBN:

978-90-8722-019-8

Type of publication:

Online Book

Number of pages:

284

Access:

Up to five users. View purchase information

Price:
€ 95 / $ 120 (VAT excl.)
Order Online book
Interpretation and Application of Tax Treaties in North America

Why this book?

Over 100 countries have a tax treaty concluded with Canada, the United States or Mexico.Therefore, it is extremely helpful for tax practitioners worldwide to understand the criteria used by the courts in these countries when interpreting a tax treaty.
 
This book presents the reader with an in-depth overview of the materials, court cases and mutual agreement procedures implemented in these three countries. 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

 

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Main 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.

 

 


Author(s)

Juan Angel Becerra has an LL.M. in International Taxation from Leiden University, and a Masters in Tax Law in Mexico. Before founding his own consulting firm in 2006, he was an international tax partner with KPMG in Mexico and was responsible for the Mexican Centre of Excellence of KPMG Mexico in New York.
 
Juan specializes in advising multinational enterprises on cross-border mergers and acquisitions and financial transactions. He is a frequent speaker at universities and international tax seminars around the world.

 

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