Fr. 303.70

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

English · Hardback

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Description

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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

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