Double Taxation Taxes On Income And Capital
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Author | : |
Publisher | : |
Total Pages | : 169 |
Release | : 1963 |
Genre | : |
ISBN | : 9789264073241 |
This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 658 |
Release | : 2017-12-18 |
Genre | : |
ISBN | : 9264287957 |
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Author | : Francis Walker |
Publisher | : |
Total Pages | : 138 |
Release | : 1895 |
Genre | : Double taxation |
ISBN | : |
Author | : Francis Walker |
Publisher | : The Lawbook Exchange, Ltd. |
Total Pages | : 132 |
Release | : 2004 |
Genre | : Double taxation |
ISBN | : 1584773642 |
Walker, Francis. Double Taxation in the United States. New York: Columbia College, 1895. vii, 132 pp. Reprint available August 2004 by The Lawbook Exchange, Ltd. LCCN 2003052753. ISBN 1-58477-364-2. Cloth. $75. * Double taxation occurs when two or more tax jurisdictions overlap, such that one source of income or profit is subject to tax in each. This book analyzes problems raised by double taxation under the methods of direct taxation practiced in the United States. It contains both a general view of the law and its implementation and a summary of significant laws and cases. Walker [1870-1950] was a disciple of Edwin Seligman [1861-1939], the noted author of The General Property Tax (1890), The Income Tax (1911), "Are Stock Dividends Income" (1919) and other seminal works on taxation. Reprinted from the series Studies in History, Economics and Public Law edited by Columbia's Department of Political Science.
Author | : Finland |
Publisher | : |
Total Pages | : 64 |
Release | : 1996 |
Genre | : Double taxation |
ISBN | : |
Author | : Michael Lang |
Publisher | : Linde Verlag GmbH |
Total Pages | : 266 |
Release | : 2021-04-01 |
Genre | : Law |
ISBN | : 3709408628 |
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 double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
Author | : Canada |
Publisher | : |
Total Pages | : 96 |
Release | : 1991 |
Genre | : Double taxation |
ISBN | : |
Author | : Francis Walker |
Publisher | : |
Total Pages | : 466 |
Release | : 1895 |
Genre | : Administrative law |
ISBN | : |
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 209 |
Release | : 1977-10-19 |
Genre | : |
ISBN | : 9264055916 |
This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single ...
Author | : Patricia Brandstetter |
Publisher | : IBFD |
Total Pages | : 281 |
Release | : 2011 |
Genre | : Capital levy |
ISBN | : 9087220898 |
"The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.