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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.)
- 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.)
- Interpretation and Application of Tax Treaties in North America
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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 TreatiesDownloads
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Downloads
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.