| |
|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910462061403321 |
|
|
Titolo |
The impact of the OECD and UN model conventions on bilateral tax treaties / / edited by Michael Lang [and others] [[electronic resource]] |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Cambridge : , : Cambridge University Press, , 2012 |
|
|
|
|
|
|
|
ISBN |
|
1-316-08977-0 |
1-139-41162-4 |
1-139-09568-4 |
1-280-68307-4 |
9786613660015 |
1-139-42299-5 |
1-139-41997-8 |
1-139-42202-2 |
1-139-41793-2 |
1-139-42406-8 |
|
|
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (liv, 1190 pages) : digital, PDF file(s) |
|
|
|
|
|
|
Collana |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
Double taxation - Treaties |
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Title from publisher's bibliographic system (viewed on 05 Oct 2015). |
|
|
|
|
|
|
Nota di contenuto |
|
General report / Pasquale Pistone -- Argentina / Axel A. Verstraeten -- Australia / Kathrin Bain, Richard Krever and Amanda O'Connor -- Austria / Katharina Steininger -- Belgium / Isabelle Richelle and Edoardo Traversa -- Brazil / Luís Eduardo Schoueri and Natalie Matos Silva -- Canada / Catherine Brown and Martha O'Brien -- Chile / José Madariaga Montes and Felipe Yáñez Villanueva -- China / Wei Cui -- Colombia / Natalia Quiñones Cruz -- Croatia / Irena Alajbeg -- The Czech Republic / Danuše Nerudová and Lukáš Moravec -- Estonia / Inga Klauson and Erki Uustalu -- Finland / Kristiina Äimä, Joakim Frände and Kenneth Hellsten -- France / Hugues Perdriel Vaissière and Emmanuel Raingeard de la Blétière -- Germany / Steffen Lampert -- Hong Kong / Linghui Ren -- Hungary / Borbála Kolozs -- India / D.P. Sengupta -- Italy / Carlo Garbarino -- Lebanon / Wadih Abounasr, |
|
|
|
|
|
|
|
|
|
|
|
Carol Khouzami and Nada Elsayed -- Liechtenstein / Martin Wenz, Alexander Linn, Bernhard Brielmaier, Simon Busch and Matthias Langer -- The Netherlands / Tanja Bender, Irene Burgers and Faustina Peters -- New Zealand / Andrew Smith and Adrian Sawyer -- Norway / Eivind Furuseth -- Peru / Cecilia Delgado Ratto -- Poland / Marta Uss -- Portugal / João Félix Pinto Nogueira -- Romania / Mirela Violeta Buliga and Radu Bufan -- The Russian Federation / Elena Variychuk -- Serbia / Svetislav Kostić -- Slovakia / Katarína Balogová and Eva Kuťková -- Slovenia / Lidija Haumptman and Sabina Taškar Beloglavec -- Spain / F. Alfredo García Prats -- Sweden / Martin Berglund -- Uganda / Festus Akunobera -- The UK / Brian Cleave -- The USA / Charles Gustafson. |
|
|
|
|
|
|
Sommario/riassunto |
|
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient. |
|
|
|
|
|
|
|
| |