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
Tabla de Contenidos:
  • Chapter 1: Some observations on the transition from tax statehood to international taxation / Thier, A. ; p. 3-21
  • Chapter 2: Writing tax treaty history / Vann, R.J. ; p. 23-45
  • Chapter 3: The definition of company residence in early UK tax treaties and its influence on the OECD Model / Avery Jones, J.F. ; p. 47-66
  • Chapter 4: The history of Austria's double tax conventions / Gorgiev-Oberascher, F. Koppensteiner, F. ; p. 69-92
  • Chapter 5: The history of Germany's double tax conventions / Nieden, B. zur Bräunig, C. ; p. 93-167
  • Chapter 6: The history of Swiss double tax conventions / Raas, S. Rentzsch, D.P. ; p. 169-204
  • Chapter 7: The history of Hungarian double tax conventions / Kolozs, B. ; p. 205-217
  • Chapter 8: The history of Dutch double tax conventions / Burgers, I.J.J. Schutte, N. (Nico) Adema, R.P.C. ; p. 219-305
  • Chapter 9: The history of Belgian double tax conventions / Richelle, I. Traversa, E. (Edoardo) ; p. 307-328
  • Chapter 10: The history of Italy's double tax conventions / Parolini, A. ; p. 329-351
  • Chapter 11: The history of Poland's double tax conventions / Tetłak, K. ; p. 355-377
  • Chapter 12: The history of Czech double tax conventions / Nerudová, D. Balco, T. ; p. 379-398
  • Chapter 13: The history of Slovakia's double tax conventions / Kubicová, J. Holczerová, J. ; p. 399-435
  • Chapter 14: The history of Spain's double tax conventions / Grau Ruiz, M.A. ; p. 439-464
  • Chapter 15: The history of Portugal's double tax conventions / Fernandes, J. Almeida ; p. 465-480
  • Chapter 16: The history of Brazilian tax treaties / Schoueri, L.E. ; p. 481-505
  • Chapter 17: The history of Colombian double tax conventions / Mosquera Valderrama, I.J. ; p. 507-533
  • Chapter 18: The history of UK double tax conventions / Cleave, B. ; p. 537-564
  • Chapter 19: The history of US double tax conventions / Gustafson, C.H. ; p. 565-582
  • Chapter 20: The history of Canada's double tax conventions / Brooks, K. ; p. 583-621
  • Chapter 21: The history of Australia's double tax conventions / Taylor, C.J. ; p. 623-691
  • Chapter 22: The history of New Zealand's double tax conventions / Smith, A.M.C. ; p. 693-727
  • Chapter 23: The history of Mauritius' double tax conventions / Erriah, D.R. ; p. 729-746
  • Chapter 24: The history of Israel's double tax conventions / Menuchin, S.N. Brauner, Y. ; p. 747-755
  • Chapter 25: The history of Slovenia's double tax conventions / Hauptman, L. Taškar Beloglavec, S. ; p. 759-766
  • Chapter 26: The history of Croatia's double tax conventions / Arbutina, H. Žunić Kovačević, N. ; p. 767-791
  • Chapter 27: The history of Romania's double tax conventions / Păun, C.A. ; p. 793-804
  • Chapter 28: The history of Greek double tax conventions / Matsos, G. ; p. 805-818
  • Chapter 29: The history of Russia's double tax conventions / Vinnitskiy, D.V. ; p. 819-835
  • Chapter 30: The history of Belarusian double tax conventions / Strachuk, V. ; p. 837-857
  • Chapter 31: The history of Estonia's double tax conventions / Pahapill, H. Albin, T. ; p. 859-881
  • Chapter 32: The history of Japan's double tax conventions / Matsubara, Y. ; p. 885-914
  • Chapter 33: The history of China's double tax conventions : from inequity to equity / Jin, C. (King, H.) ; p. 915-938

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