Current tax treaty issues. : 50th anniversary of the International Tax Group /
edited by Prof. Guglielmo Maisto.
Bok Engelsk 2020 · Treaties.
| Omfang | xxvi, 699 pages ;
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| Opplysninger | Chapter 10: Legal considerations arising from the use of memoranda of understanding in bilateral tax treaty relations /. - Chapter 11: Some thoughts on jurisdiction and nexus /. - Chapter 12: PE and dependent agent : where do we stand? /. - Chapter 13: Taxation of services /. - Chapter 14: Tax treaty practice regarding article 21 and related OECD and UN Model issues /. - Chapter 15: The beneficial ownership limitation in articles 10, 11 and 12 OECD Model and conduit companies in pre- and post-BEPS tax treaty policy : do we (still) need it? /. - Chapter 16: Should courts in EU member states take account of the ECJ's judgment in the Danish beneficial ownership cases when interpreting the beneficial ownership requirement in tax treaties? /. - Chapter 1: A history of the International Tax Group /. - Chapter 2: Writing tax treaty history /. - Chapter 3: International tax policy and international tax institutions : never the twain? /. - Chapter 4: Four comparisons of tax litigation between the Netherlands and the UK /. - Chapter 5: Preservation principle /. - Chapter 6: Constitutional issues in developing international tax norms : a Swedish perspective /. - Chapter 7: Taxation of states under tax treaties /. - Chapter 8: Limitations on treaty access by or through commercial entities /. - Chapter 9: Interpretation vs qualification /. - Current Tax Treaty Issues - 50th Anniversary of the International Tax Group' comprises contributions focusing on international tax issues marking the 50th anniversary of a group of experts whose collective writings for decades have landmarked the international literature on tax treaties and international tax law in general.
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| Sjanger | Treaties. : (OCoLC)fst01423868
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| ISBN | 9087225962. - 9087225970. - 9087225989. - 9789087225964. - 9789087225971. - 9789087225988
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