05411nam 2200877 450 991079465050332120230630003202.090-8722-669-190-8722-670-5(CKB)4100000011946106(MiAaPQ)EBC6631189(Au-PeEL)EBL6631189(OCoLC)1260346906(EXLCZ)99410000001194610620220602d2021 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierThe history of double taxation conventions in the pre-BEPS era /editors, Michael Lang, Ekkehart ReimerAmsterdam, Netherlands :IBFD Publications,[2021]©20211 online resource (1005 pages)Includes index.90-8722-668-3 Chapter 1: Some observations on the transition from tax statehood to international taxation /Thier, A.; p. 3-21Chapter 2: Writing tax treaty history /Vann, R.J.; p. 23-45Chapter 3: The definition of company residence in early UK tax treaties and its influence on the OECD Model /Avery Jones, J.F.; p. 47-66Chapter 4: The history of Austria's double tax conventions /Gorgiev-Oberascher, F.Koppensteiner, F.; p. 69-92Chapter 5: The history of Germany's double tax conventions /Nieden, B. zurBräunig, C.; p. 93-167Chapter 6: The history of Swiss double tax conventions /Raas, S.Rentzsch, D.P.; p. 169-204Chapter 7: The history of Hungarian double tax conventions /Kolozs, B.; p. 205-217Chapter 8: The history of Dutch double tax conventions /Burgers, I.J.J.Schutte, N. (Nico)Adema, R.P.C.; p. 219-305Chapter 9: The history of Belgian double tax conventions /Richelle, I.Traversa, E. (Edoardo); p. 307-328Chapter 10: The history of Italy's double tax conventions /Parolini, A.; p. 329-351Chapter 11: The history of Poland's double tax conventions /Tetłak, K.; p. 355-377Chapter 12: The history of Czech double tax conventions /Nerudová, D.Balco, T.; p. 379-398Chapter 13: The history of Slovakia's double tax conventions /Kubicová, J.Holczerová, J.; p. 399-435Chapter 14: The history of Spain's double tax conventions /Grau Ruiz, M.A.; p. 439-464Chapter 15: The history of Portugal's double tax conventions /Fernandes, J. Almeida; p. 465-480Chapter 16: The history of Brazilian tax treaties /Schoueri, L.E.; p. 481-505Chapter 17: The history of Colombian double tax conventions /Mosquera Valderrama, I.J.; p. 507-533Chapter 18: The history of UK double tax conventions /Cleave, B.; p. 537-564Chapter 19: The history of US double tax conventions /Gustafson, C.H.; p. 565-582Chapter 20: The history of Canada's double tax conventions /Brooks, K.; p. 583-621Chapter 21: The history of Australia's double tax conventions /Taylor, C.J.; p. 623-691Chapter 22: The history of New Zealand's double tax conventions /Smith, A.M.C.; p. 693-727Chapter 23: The history of Mauritius' double tax conventions /Erriah, D.R.; p. 729-746Chapter 24: The history of Israel's double tax conventions /Menuchin, S.N.Brauner, Y.; p. 747-755Chapter 25: The history of Slovenia's double tax conventions /Hauptman, L.Taškar Beloglavec, S.; p. 759-766Chapter 26: The history of Croatia's double tax conventions /Arbutina, H.Žunić Kovačević, N.; p. 767-791Chapter 27: The history of Romania's double tax conventions /Păun, C.A.; p. 793-804Chapter 28: The history of Greek double tax conventions /Matsos, G.; p. 805-818Chapter 29: The history of Russia's double tax conventions /Vinnitskiy, D.V.; p. 819-835Chapter 30: The history of Belarusian double tax conventions /Strachuk, V.; p. 837-857Chapter 31: The history of Estonia's double tax conventions /Pahapill, H.Albin, T.; p. 859-881Chapter 32: The history of Japan's double tax conventions /Matsubara, Y.; p. 885-914Chapter 33: The history of China's double tax conventions : from inequity to equity /Jin, C. (King, H.); p. 915-938This book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era.Tax administration and procedureHistoryEuropeDouble taxationHistoryEuropeEuropefastHistory.fastTax administration and procedureHistoryDouble taxationHistory343.0526Reimer EkkehartLang Michael1965-MiAaPQMiAaPQMiAaPQBOOK9910794650503321The history of double taxation conventions in the pre-BEPS era3845593UNINA