Author: United StatesPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 16
Book Description
Convention on Double Taxation with the Federal Republic of Germany
Author: United StatesPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 16
Book Description
Introduction to the Law of Double Taxation Conventions
Author: Michael LangPublisher: Linde Verlag GmbH
ISBN: 3709408628
Category : Law
Languages : en
Pages : 266
Book Description
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.
Self-employment Tax
Author: Explanation of proposed protocol to the income tax treaty between the United States and Germany scheduled for a hearing
Author: Publisher: DIANE Publishing
ISBN: 9781422324486
Category :
Languages : en
Pages : 426
Book Description
Income tax conventions
Author: United States. Congress. Joint Committee on Internal Revenue TaxationPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1510
Book Description
The Effect of Treaties on Foreign Direct Investment
Author: Karl P SauvantPublisher: Oxford University Press
ISBN: 0199745188
Category : Law
Languages : en
Pages : 795
Book Description
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Klaus Vogel on Double Taxation Conventions
Author: Klaus VogelPublisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 1736
Book Description
Full Title: Klaus Vogel on Double Taxation Conventions, Third Edition, A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice. Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law. This book provides the answers. An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators' views. The OECD Model Convention serves as the organisational basis for this work. Each chapter focuses on one article of the Convention and provides: the wording of the article and that of the respective articles of the UN and US Models, the official Commentary by OECD, and an extensive discussion by the authors of the legal problems involved. In addition, Klaus Vogel on Double Taxation Conventions offers an account of all German tax treaties, how they differ from the model provisions, and the potential practical impact of such differences. The first two editions have been used by lawyers, tax advisers, and scholars all over the world. Courts in Canada, Germany, South Africa, and the Netherlands have cited them as authority. This revised edition includes the most recent OECD Model revisions and all recent case law and relevant literature. The authors have rethought many of the problems discussed, further improved their argument, and amended their views where they have been convinced by opponents.
U.S. Tax Guide for Aliens
Author: Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations
Author: United Nations StaffPublisher: The Stationery Office
ISBN: 9780119890501
Category :
Languages : en
Pages : 548
Book Description
Treaties and International Agreements Registered or Filed and Recorded with the Secretariat of the United Nations
Germany Taxation Laws and Regulations Handbook Volume 1 Strategic Information and Corporate Taxation
Author: IBP USAPublisher: Lulu.com
ISBN: 1433079852
Category :
Languages : en
Pages : 296
Book Description