The History of Double Taxation Conventions in the Pre-BEPS Era

This book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Lang, Michael
Otros Autores: Reimer, Ekkehart
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2021.
Temas:
Tax administration and procedure > Europe > History.
Double taxation > Europe > History.
Impôt > Administration et procédure > Europe > Histoire.
Double imposition > Europe > Histoire.
Double taxation
Tax administration and procedure
Europe
History
Acceso en línea:Texto completo

MARC

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020 |a 9087226705 
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050 4 |a K4475  |b .H578 2021 
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049 |a UAMI 
100 1 |a Lang, Michael. 
245 1 4 |a The History of Double Taxation Conventions in the Pre-BEPS Era  |h [electronic resource]. 
260 |a Amsterdam :  |b IBFD Publications USA, Incorporated,  |c 2021. 
300 |a 1 online resource (1005 p.) 
500 |a Description based upon print version of record. 
520 |a This book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era. 
505 0 |a Chapter 1: Some observations on the transition from tax statehood to international taxation /  |r Thier, A.  |g ; p. 3-21 
505 0 |a Chapter 2: Writing tax treaty history /  |r Vann, R.J.  |g ; p. 23-45 
505 0 |a Chapter 3: The definition of company residence in early UK tax treaties and its influence on the OECD Model /  |r Avery Jones, J.F.  |g ; p. 47-66 
505 0 |a Chapter 4: The history of Austria's double tax conventions /  |r Gorgiev-Oberascher, F.  |r Koppensteiner, F.  |g ; p. 69-92 
505 0 |a Chapter 5: The history of Germany's double tax conventions /  |r Nieden, B. zur  |r Bräunig, C.  |g ; p. 93-167 
505 0 |a Chapter 6: The history of Swiss double tax conventions /  |r Raas, S.  |r Rentzsch, D.P.  |g ; p. 169-204 
505 0 |a Chapter 7: The history of Hungarian double tax conventions /  |r Kolozs, B.  |g ; p. 205-217 
505 0 |a Chapter 8: The history of Dutch double tax conventions /  |r Burgers, I.J.J.  |r Schutte, N. (Nico)  |r Adema, R.P.C.  |g ; p. 219-305 
505 0 |a Chapter 9: The history of Belgian double tax conventions /  |r Richelle, I.  |r Traversa, E. (Edoardo)  |g ; p. 307-328 
505 0 |a Chapter 10: The history of Italy's double tax conventions /  |r Parolini, A.  |g ; p. 329-351 
505 0 |a Chapter 11: The history of Poland's double tax conventions /  |r Tetłak, K.  |g ; p. 355-377 
505 0 |a Chapter 12: The history of Czech double tax conventions /  |r Nerudová, D.  |r Balco, T.  |g ; p. 379-398 
505 0 |a Chapter 13: The history of Slovakia's double tax conventions /  |r Kubicová, J.  |r Holczerová, J.  |g ; p. 399-435 
505 0 |a Chapter 14: The history of Spain's double tax conventions /  |r Grau Ruiz, M.A.  |g ; p. 439-464 
505 0 |a Chapter 15: The history of Portugal's double tax conventions /  |r Fernandes, J. Almeida  |g ; p. 465-480 
505 0 |a Chapter 16: The history of Brazilian tax treaties /  |r Schoueri, L.E.  |g ; p. 481-505 
505 0 |a Chapter 17: The history of Colombian double tax conventions /  |r Mosquera Valderrama, I.J.  |g ; p. 507-533 
505 0 |a Chapter 18: The history of UK double tax conventions /  |r Cleave, B.  |g ; p. 537-564 
505 0 |a Chapter 19: The history of US double tax conventions /  |r Gustafson, C.H.  |g ; p. 565-582 
505 0 |a Chapter 20: The history of Canada's double tax conventions /  |r Brooks, K.  |g ; p. 583-621 
505 0 |a Chapter 21: The history of Australia's double tax conventions /  |r Taylor, C.J.  |g ; p. 623-691 
505 0 |a Chapter 22: The history of New Zealand's double tax conventions /  |r Smith, A.M.C.  |g ; p. 693-727 
505 0 |a Chapter 23: The history of Mauritius' double tax conventions /  |r Erriah, D.R.  |g ; p. 729-746 
505 0 |a Chapter 24: The history of Israel's double tax conventions /  |r Menuchin, S.N.  |r Brauner, Y.  |g ; p. 747-755 
505 0 |a Chapter 25: The history of Slovenia's double tax conventions /  |r Hauptman, L.  |r Taškar Beloglavec, S.  |g ; p. 759-766 
505 0 |a Chapter 26: The history of Croatia's double tax conventions /  |r Arbutina, H.  |r Žunić Kovačević, N.  |g ; p. 767-791 
505 0 |a Chapter 27: The history of Romania's double tax conventions /  |r Păun, C.A.  |g ; p. 793-804 
505 0 |a Chapter 28: The history of Greek double tax conventions /  |r Matsos, G.  |g ; p. 805-818 
505 0 |a Chapter 29: The history of Russia's double tax conventions /  |r Vinnitskiy, D.V.  |g ; p. 819-835 
505 0 |a Chapter 30: The history of Belarusian double tax conventions /  |r Strachuk, V.  |g ; p. 837-857 
505 0 |a Chapter 31: The history of Estonia's double tax conventions /  |r Pahapill, H.  |r Albin, T.  |g ; p. 859-881 
505 0 |a Chapter 32: The history of Japan's double tax conventions /  |r Matsubara, Y.  |g ; p. 885-914 
505 0 |a Chapter 33: The history of China's double tax conventions : from inequity to equity /  |r Jin, C. (King, H.)  |g ; p. 915-938 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Tax administration and procedure  |z Europe  |x History. 
650 0 |a Double taxation  |z Europe  |x History. 
650 6 |a Impôt  |x Administration et procédure  |z Europe  |x Histoire. 
650 6 |a Double imposition  |z Europe  |x Histoire. 
650 7 |a Double taxation  |2 fast 
650 7 |a Tax administration and procedure  |2 fast 
651 7 |a Europe  |2 fast  |1 https://id.oclc.org/worldcat/entity/E39PBJxCxPbbk4CPJDQJb4r6rq 
655 7 |a History  |2 fast 
700 1 |a Reimer, Ekkehart. 
758 |i has work:  |a The history of double taxation conventions in the prePS era (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCGRWrTKFX6BYfmDgwPCTXm  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a Lang, Michael  |t The History of Double Taxation Conventions in the Pre-BEPS Era  |d Amsterdam : IBFD Publications USA, Incorporated,c2021  |z 9789087226688 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6631189  |z Texto completo 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL6631189 
994 |a 92  |b IZTAP 

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