return to product list
return to product list
Introduction to the Law of Double Taxation Conventions 2nd edition
This book provides an introduction to the law of double taxation conventions. Although principally aimed at students, the book will be of value to tax experts as well as international law experts.
- tab_0
- Title:
Introduction to the Law of Double Taxation Conventions
- Author(s):
- Michael Lang
- Date of publication:
June 2013
- ISBN:
978-90-8722-198-0
- Type of publication:
Print book
- Number of pages:
222
- Terms:
Shipping fees apply. View shipping information
- Other:
Joint publication of IBFD and Linde
- Price:
- EUR 42 / USD 55 (VAT excl.)
- tab_1
- Title:
Introduction to the Law of Double Tax Conventions
- Author(s):
- Michael Lang
- Date of publication:
June 2013
- ISBN:
978-90-8722-214-7
- Type of publication:
eBook
- Number of pages:
222
- Other:
- Price:
- EUR 34 / USD 44 (VAT excl.)
- tab_2
- Title:
Introduction to the Law of Double Taxation Conventions
- Author(s):
- Michael Lang
- Date of publication:
June 2013
- ISBN:
978-90-8722-198-0
- Type of publication:
Online book
- Number of pages:
222
- Access:
Up to 5 users. View purchase information
- Other:
Joint publication of IBFD and Linde
- Price:
- EUR 42 / USD 55 (VAT excl.)
- tab_offer
- Order both the print and online version of a book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
- Order both the print and eBook version of a book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
- Bulk discounts apply to orders of 11 or more books of the same format (this goes for each of the formats). The offer is not valid for resellers.
- Students are entitled to a 20% discount on IBFD books (valid student card required).
To obtain the bulk or student discount, contact Customer Support.
- Introduction to the Law of Double Taxation Conventions 2nd edition
-
Why this book?
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 book provides an introduction to the law of double taxation conventions. Although principally aimed at students, the book will be of value to tax experts, wishing to gain a better understanding of double taxation conventions, as well as international law experts, seeking to increase their knowledge of tax law. Through examples from different countries and their jurisdictions, the book gives a truly global overview. The problem of double taxation, the state practice in the conclusion of DTCs and their effects, the interpretation of double taxation conventions and treaty abuse are also discussed in detail. Finally, the book analyses all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Tax.Download
-
The first edition of this book was published in June 2010. Since then, legislation, case law and academic discussion have developed further. Accordingly, this second edition takes these new developments into account: the new UN Model published in 2011, the latest version of article 7 of the OECD Model published in 2010, the on-going discussions relating to bank secrecy, the question of an effective exchange of information and the beneficial ownership concept.
-
As we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
- Top 3 Bestsellers
- Connect with us:
