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2 edition of Introduction to the law of double taxation conventions found in the catalog.

Introduction to the law of double taxation conventions

Lang, Michael Dr

Introduction to the law of double taxation conventions

by Lang, Michael Dr

  • 23 Want to read
  • 18 Currently reading

Published by Linde, IBFD in Wien, Amsterdam .
Written in English

    Subjects:
  • Double taxation

  • Edition Notes

    Includes bibliographical references (p. 15-18) and index.

    StatementMichael Lang
    Classifications
    LC ClassificationsK4475 .L36 2010
    The Physical Object
    Pagination222 p. ;
    Number of Pages222
    ID Numbers
    Open LibraryOL25049871M
    ISBN 103707317145, 9087220820
    ISBN 109783707317145, 9789087220822
    LC Control Number2011464438
    OCLC/WorldCa660140340

    This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students - irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish Book Edition: 2. Auflage. This Convention shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under paragraph 3 of Article 7, paragraph 2 of Article 9 and Artic 20, 23 [A] [B], 24, 25 and File Size: KB.

    Double Taxation Agreements (DTAs) - the most common type of international tax agreements. These treaties between two or more countries are also known as Tax Treaties, Income Tax Treaties or Tax Conventions. For the sake of consistency and to avoid confusion, in this Guide these agreements are called Double Taxation Agreements or DTAs. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions.

    Introduction to the Law of Double Taxation Conventions, Libro Tedesco di Lang Michael. Spedizione con corriere a solo 1 euro. Acquistalo su ! Pubblicato da Linde, Wien, collana Linde Lehrbuch, Lang, Introduction to the Law of Double Taxation Conventions2 27 1. The problem of double taxation 1. The problem of double taxation Basics of in ternational law States can levy taxes by virtue of their sovereignty. Tax sovereignty, however, is 1 not unlimited. Not all situations can be taxed. There must either be a personal or.


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Introduction to the law of double taxation conventions by Lang, Michael Dr Download PDF EPUB FB2

Introduction to the Law of Double Taxation Conventions Paperback See all formats and editions Hide other formats and editions Textbook which is useful to both law students and attorneys, which gives a great overview of the law on Double Tax Conventions.

This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax by: Introduction to the Law of Double Taxation Conventions book.

Read reviews from world’s largest community for readers. Cross-border activities or transact 4/5. Introduction to the Law of Double Taxation Conventions 2nd edition This book provides an introduction to the law of double taxation conventions.

Although principally aimed at students, the book will be of value to tax experts as well as international law : numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This book provides an introduction to the law of double taxation conventions.

Although principally aimed at students, the book will be of value to tax experts, wishing to gain a better. Introduction to the Law of Double Taxation Convetions | Michael Lang | download | B–OK. Download books for free. Find books. In order to mitigate the financial burden resulting from these situations, states have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states.

This book provides an introduction to the law of double taxation conventions. In order to mitigate the financial burden resulting from these situations, states have entered into numerous double taxation conventions (DTCs), which provide for rules that allocate the taxing rights between the contracting states.

This book provides an introduction to the law of double taxation conventions. Introduction to the Law of Double Taxation Conventions Michael Lang Lnde. Content List of abbreviations 13 Literature cited in the text 15 List of court cases 19 I.

The problem of double taxation 23 1. Basics of international law 23 2. Circumstances giving rise to double taxation 23 UN Model Double Taxation Convention between Developed and.

The text takes into account the two major changes made to the model convention since the book's last edition inand includes nearly new international cases. Chapter H European Community Law and Double Taxation Conventions Chapter I Double Taxation Conventions and Human Rights OECD Model Tax Convention Chapter V-Methods for.

This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law.

This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students - irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law.5/5.

In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states.

This handbook aims at providing an introduction to the law of double taxation by: Introduction to the Law of Double Taxation Conventions (Second Revised Edition) - Online Books (Last Reviewed: 1 January ) 2. State practice in the conclusion of DTCs Conventions in international law 21 At the conclusion of a DTC, the two parties to the convention accept an international law obligation.

They commit. Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This new Fourth Edition has been completely revised and updated to give you a full and current account of double tax conventions (DTCs).

DTCs form the backbone of international taxation, but they raise many interpretational questions. This chapter discusses double taxation treaties (DTTs).

The existing network of more than 2, bilateral DTTs represents an important part of international law. Current DTTs are all based on two models, the Organization for Economic Co-operation and Development (OECD) and United Nations (UN) model DTTs, which in turn are based on models developed by the League of Nations between.

Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law.

This book provides the answers. An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators' views.

Lang, Introduction to the Law of Double Taxation Conventions2 5 Preface The first edition of this book was published in June Since then, legislation, case law and academic discussion have developed further.

Accordingly, this book takes these new developments into account: We were. An introduction to tax treaties Article 2 of the Vienna Convention on the Law of Treaties,3 which Department of Economic and Social Affairs, United Nations Model Double Taxation Convention.

Introduction to the Law of Double Taxation Conventions (Second Revised Edition) - Online Books (Last Reviewed: 1 January ) 1. The problem of double taxation Basics of international law 1 States can levy taxes by virtue of their sovereignty.

Tax sovereignty, however, is not unlimited. Not all situations can be taxed. PRINCIPLES OF INTERNATIONALTAX LAW 13 1. International Tax Law 13 Definition 13 Double Taxation 14 Connecting Factor Conflicts 16 Dual Role of Treaties 17 Country Examples 18 Is International Tax Law Enforceable 21 International Tax Principles and Tax Treaties – Comments 22 2.

Application of Tax Treaties File Size: 1MB.I. Double Taxation and its Avoidance 1. Circumstances giving rise to ‘double taxation’ [2] International juridical double taxation (for its definition see 01), mainly arises today because the vast majority of States, in addition to levying taxes on domestic assets and.Introduction.

Tables. Introductory topics: An outline history of the OECD Model. The nature, purpose, types and operation of the double taxation conventions. Domestic law and treaty law (and treaty override).

State succession and double taxation conventions. Community law and double taxation conventions. Procedural issues. The Treaty.