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Introduction to the Law of Double Taxation Conventions von Lang, Michael (eBook)

  • Erschienen: 20.06.2013
  • Verlag: Linde Verlag Wien Gesellschaft m.b.H.
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Introduction to the Law of Double Taxation Conventions

Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. 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. 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. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account: it deals with the new UN Model published in 2011, the latest version of article 7 of the OECD Model published in 2010, the on-going discussions relating to bank secrecy, the question of an effective exchange of information and the beneficial ownership concept. The latest versions of the OECD and UN Model Tax Conventions on Income and Capital as well as the OECD Model Convention with Respect to Estate, Inheritance and Gift Taxes are also included.

Professor am Institut für Österreichisches und Internationales Steuerrecht an der WU Wien.

Produktinformationen

    Größe: 1028kBytes
    Herausgeber: Linde Verlag Wien Gesellschaft m.b.H.
    Sprache: Englisch
    Seitenanzahl: 232
    Format: PDF
    Kopierschutz: AdobeDRM
    ISBN: 9783709404546
    Ausgabe: 2. Aufl.
    Erschienen: 20.06.2013
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Introduction to the Law of Double Taxation Conventions

List of abbreviations


AB

(Swedish public limited company)

AG

(Austrian/German public limited company)

AOA

Authorized OECD approach

ASA

(Swiss periodical)

AStG

(German International Transaction Tax Act, contains inter alia the German CFC legislation)

AWD

(German periodical)

BAO

(Austrian Federal Tax Code)

BB

(German periodical)

BFH

(German Federal Tax Court)

BFIT

Bulletin for International Taxation (IBFD journal)

BMF

(German/Austrian Federal Ministry of Finance)

BNB

(Netherlands Taxation Reports)

BStBl

(German Federal Tax law Gazette)

BTR

British Tax Review (British periodical)

BV

(Dutch limited liability company)

CGT

Capital gains tax

CP

Cost plus

CTC

Canadian Tax Cases

CUP

Comparable uncontrolled price

DB

(German periodical)

DBA

(German for double taxation convention)

DStZ

(German periodical)

DTC(s)

Double taxation convention(s)

EC

European Community

EEC

European Economic Community

EFG

(collection of German court decisions)

ET

European Taxation (IBFD journal)

EU

European Union

FJ

(Austrian periodical)
Seite 15
FS

Festschrift

G-20

Group of Twenty

GAAR

General anti-avoidance rule

IBFD

International Bureau of Fiscal Documentation
...
IEHC

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