ABA Journal

ABA Journal
Author:
Publisher:
Total Pages: 100
Release: 1956-08
Genre:
ISBN:

The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.

Taxation of Capital Gains Under the OECD Model Convention

Taxation of Capital Gains Under the OECD Model Convention
Author: Stefano Simontacchi
Publisher: Kluwer Law International B.V.
Total Pages: 438
Release: 2007-01-01
Genre: Law
ISBN: 9041125493

Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and scholars. This is particularly true as it relates to investments in immovable property. As a consequence, Article 13 of the OECD Model Convention - covering capital gains - has emerged as one of the document's key provisions. Based on in-depth historical research, this book pays particular attention to the definition of capital gains falling within the scope of Article 13. It also thoroughly analyses the treaty regime applicable to gains derived from the alienation of both immovable property and shares of immovable property companies.

Comprehensive tax reform

Comprehensive tax reform
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
Total Pages: 1162
Release: 1986
Genre: Income tax
ISBN:

Tax Reform Proposals

Tax Reform Proposals
Author: United States. Congress. Senate. Committee on Finance
Publisher:
Total Pages: 660
Release: 1986
Genre: Income tax
ISBN: