Source Versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives

Designed to analyze the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors to the work examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems.

Product details

• Authors: Lang, Michael Lang, Michael Lang
• Assisted by: Lang (Editor), Michael Lang (Editor), PISTONE (Editor), Pasquale Pistone (Editor)
• Publisher: Wolters Kluwer Law & Business
• Languages: English
• Product format: Hardback
• Released: 01.01.2008
• EAN: 9789041127631
• ISBN: 978-90-411-2763-1
• No. of pages: 388
• Dimensions: 156 mm x 234 mm x 22 mm
• Weight: 717 g
• Series: Eucotax Series on European Tax; Eucotax Series on European Tax
• Subject: Social sciences, law, business > Law > International law, foreign law