International Double Taxation
By:Mogens Rasmussen
Published on 2011-01-01 by Kluwer Law International B.V.
Practical introduction to the law of income and capital tax conventions based on the OECD Convention as well as selected legislation and case law.
After an introduction, the chapters deal with the OECD Model, the UN Model, provisions which are not included in the model conventions (technical fees, professors, teachers and researchers, activities in connection with preliminary surveys, exploration or extraction of hydrocarbons, tax sparing, most-favoured nation clause, taxation of services), agreements containing a single provision concerning exchange of information, new wording of article 7 in the 2010-update of the OECD Model, and changes in the commentaries in the 2010-update of the OECD Model.
This Book was ranked at 6 by Google Books for keyword International Taxes.
Book ID of International Double Taxation's Books is lxjo_-aTo8oC, Book which was written by "Mogens Rasmussen" have ETAG "62oxCm/XR60"
Book which was published by Kluwer Law International B.V. since 2011-01-01 have ISBNs, ISBN 13 Code is 9041134107 and ISBN 10 Code is 9789041134103
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