Processing...
Continue shopping Go to cart
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):
Date of publication:
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.)
Order Print
tab_1
Title:

Introduction to the Law of Double Tax Conventions

Author(s):
Date of publication:
ISBN:

978-90-8722-214-7

Type of publication:

eBook

Number of pages:

222

Other:

Read our eBook FAQ | Download sample | Demo

Price:
EUR 34 / USD 44 (VAT excl.)
Order eBook
tab_2
Title:

Introduction to the Law of Double Taxation Conventions

Author(s):
Date of publication:
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.)
Order Online book
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

Previous edition

The first edition of this book is available online. If you would like to purchase this edition, please contact Customer Support at info@ibfd.org.
 
Now available: Spanish edition
IBFD and Librería Temis are proud to announce the translation of the book “Introduction to the Law of Double Tax Conventions” in Spanish. Clients from the USA and Latin America are advised to order their book with the South American Publisher Librería Temis.
Order this book at Librería Temis, or contact IBFD Customer Support at info@ibfd.org.
 
Fecha de publicación: 2014
ISBN: 978-958-35-0986-5
Número de páginas: 256
Precio: EUR 30 / USD 40 (VAT Excl.)
Los estudiantes tendrán, en todo caso, un 20% de descuento
 
 
 
 
 
 
IBFD y Librería Temis tienen el orgullo de presentar la traducción del libro “Introduction to the Law of Double Tax Convention” en español (“Introducción al Derecho de los Convenios de Doble Imposición”). Se recomienda a los clientes de Estados Unidos de América y de Latinoamérica que pidan su libro a la Editorial sudamericana Librería Temis.
Adquiera un ejemplar en Librería Temis, o contacte con el Servicio de Atención al cliente del IBFD - info@ibfd.org.

 

 

Author(s)

Since 1994 Michael Lang has been a Professor of tax law, specializing in international tax law. Univ.-Prof. Dr. Dr. h.c. Lang is currently the Head of the Institute for Austrian and International Tax Law at the WU (Vienna University of Economics and Business).

 

As we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
return to product list