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Introduction to the Law of Double Taxation Conventions

Linde Verlag
2010
11.08.2010
Englisch
224 Seiten
kart.

ISBN: 9783707317145

Introduction to the Law of Double Taxation Conventions

37,00 €

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 be also of great help for tax experts who wish to know more about double taxation conventions, and 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. Further, the handbook analyses

all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Taxes.

Koproduktion mit dem IBFD-Verlag.

Autorenportraits

Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift „Steuer und Wirtschaft International (SWI)“, Präsident der...
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