U.S. Tax Guide for Aliens
Author:
Publisher:
Published: 1998
Total Pages: 52
ISBN-13:
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Model Tax Convention on Income and on Capital: Condensed Version 2017
Author: OECD
Publisher: OECD Publishing
Published: 2017-12-18
Total Pages: 658
ISBN-13: 9264287957
DOWNLOAD EBOOKThis 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...
Statement on the Protocol to the U.S. - Belgium Income Tax Convention
Author: Stanley S. Surrey
Publisher:
Published: 1965
Total Pages: 16
ISBN-13:
DOWNLOAD EBOOKDouble Taxation and the League of Nations
Author: Sunita Jogarajan
Publisher: Cambridge University Press
Published: 2018-05-10
Total Pages: 356
ISBN-13: 1108383742
DOWNLOAD EBOOKModern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
Draft Double Taxation Convention on Income and Capital 1963
Author:
Publisher:
Published: 1963
Total Pages: 169
ISBN-13: 9789264073241
DOWNLOAD EBOOKThis 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.
Interpretation and Application of Tax Treaties in North America
Author: Juan Angel Becerra
Publisher: IBFD
Published: 2007
Total Pages: 299
ISBN-13: 9087220197
DOWNLOAD EBOOKThis book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Switzerland in International Tax Law
Author: Xavier Oberson
Publisher: IBFD
Published: 2011
Total Pages: 457
ISBN-13: 9087220987
DOWNLOAD EBOOK"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Tax Convention with the Netherlands
Author: Netherlands
Publisher:
Published: 1969
Total Pages: 24
ISBN-13:
DOWNLOAD EBOOKModel Tax Convention on Income and on Capital 2017 (Full Version)
Author: OECD
Publisher: OECD Publishing
Published: 2019-04-25
Total Pages: 2624
ISBN-13: 9264306994
DOWNLOAD EBOOKThis publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
