Cargando…
International tax policy and double tax treaties : an introduction to principles and application /
"The world of international tax is constantly changing. Policies change, laws change, new double tax agreements (DTAs) are concluded and existing ones amended, and administrative practice is improved. The period from 2007 (when the first edition of this book was published) until 2014 was no exc...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
[2014]
|
| Edición: | Second revised edition. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | "The world of international tax is constantly changing. Policies change, laws change, new double tax agreements (DTAs) are concluded and existing ones amended, and administrative practice is improved. The period from 2007 (when the first edition of this book was published) until 2014 was no exception. This new edition addresses international tax policy and DTAs taking into account significant developments during that period." "The main changes incorporated in this edition include: modifications to the OECD and United Nations model DTAs and commentaries concerning permanent establishments and business profits; the taxation of technical services; electronic commerce issues; sales of shares in foreign special purpose vehicles which own assets in a particular country; and international tax avoidance strategies adopted by high-profile multinational enterprises and the inter-governmental responses to them, encompassing a more comprehensive exchange of information regime and other measures to prevent tax base erosion and profit shifting (BEPS)."--Preface |
|---|---|
| Notas: | Title from title screen (viewed on March 25, 2015). Part of the IBFD tax research platform. |
| Descripción Física: | 1 online resource |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9789087222574 9087222572 9789087222581 9087222580 |