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Double Taxation Conventions : A Manual on the OECD Model Tax Convention on Income and on Capital. 二重課税条約
・ISBN 978-0-421-67360-1 looseleaf GB£ 1287.36
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★★★
| 著者・編者 | Baker, Philip, |
|---|---|
| 出版社 | (Sweet & Maxwell, UK) |
| 出版年月 | 2002 |
| 言語 | ENG |
| ニュース番号 | ＜474-811＞ |
解説
This leading work - now in looseleaf format - clearly and thoroughly presents the principle of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) which, accompanied by the official commentary and the author's annotations, forms the framework for this work. The text takes into account the two major changes made to the model convention since the book's last edition in 1993, and includes nearly 100 new international cases. * Includes text of and commentary on the Model Tax Convention of the OECD * Clearly explains how to interpret treaty provisions * Covers other developments, such as Internet deals, transfer pricing and EU law * New looseleaf format ensures the work is always up to date with developments