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The history of double taxation conventions in the pre-BEPS era / / editors, Michael Lang, Ekkehart Reimer



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Titolo: The history of double taxation conventions in the pre-BEPS era / / editors, Michael Lang, Ekkehart Reimer Visualizza cluster
Pubblicazione: Amsterdam, Netherlands : , : IBFD Publications, , [2021]
©2021
Descrizione fisica: 1 online resource (1005 pages)
Disciplina: 343.0526
Soggetto topico: Tax administration and procedure - History - Europe
Double taxation - History - Europe
Soggetto geografico: Europe
Soggetto genere / forma: History
Persona (resp. second.): ReimerEkkehart
LangMichael <1965->
Note generali: Includes index.
Nota di contenuto: Chapter 1: Some observations on the transition from tax statehood to international taxation / Thier, A. ; ; p. 3-21
Chapter 2: Writing tax treaty history / Vann, R.J. ; ; p. 23-45
Chapter 3: The definition of company residence in early UK tax treaties and its influence on the OECD Model / Avery Jones, J.F. ; ; p. 47-66
Chapter 4: The history of Austria's double tax conventions / Gorgiev-Oberascher, F. Koppensteiner, F. ; ; p. 69-92
Chapter 5: The history of Germany's double tax conventions / Nieden, B. zur Bräunig, C. ; ; p. 93-167
Chapter 6: The history of Swiss double tax conventions / Raas, S. Rentzsch, D.P. ; ; p. 169-204
Chapter 7: The history of Hungarian double tax conventions / Kolozs, B. ; ; p. 205-217
Chapter 8: The history of Dutch double tax conventions / Burgers, I.J.J. Schutte, N. (Nico) Adema, R.P.C. ; ; p. 219-305
Chapter 9: The history of Belgian double tax conventions / Richelle, I. Traversa, E. (Edoardo) ; ; p. 307-328
Chapter 10: The history of Italy's double tax conventions / Parolini, A. ; ; p. 329-351
Chapter 11: The history of Poland's double tax conventions / Tetłak, K. ; ; p. 355-377
Chapter 12: The history of Czech double tax conventions / Nerudová, D. Balco, T. ; ; p. 379-398
Chapter 13: The history of Slovakia's double tax conventions / Kubicová, J. Holczerová, J. ; ; p. 399-435
Chapter 14: The history of Spain's double tax conventions / Grau Ruiz, M.A. ; ; p. 439-464
Chapter 15: The history of Portugal's double tax conventions / Fernandes, J. Almeida ; ; p. 465-480
Chapter 16: The history of Brazilian tax treaties / Schoueri, L.E. ; ; p. 481-505
Chapter 17: The history of Colombian double tax conventions / Mosquera Valderrama, I.J. ; ; p. 507-533
Chapter 18: The history of UK double tax conventions / Cleave, B. ; ; p. 537-564
Chapter 19: The history of US double tax conventions / Gustafson, C.H. ; ; p. 565-582
Chapter 20: The history of Canada's double tax conventions / Brooks, K. ; ; p. 583-621
Chapter 21: The history of Australia's double tax conventions / Taylor, C.J. ; ; p. 623-691
Chapter 22: The history of New Zealand's double tax conventions / Smith, A.M.C. ; ; p. 693-727
Chapter 23: The history of Mauritius' double tax conventions / Erriah, D.R. ; ; p. 729-746
Chapter 24: The history of Israel's double tax conventions / Menuchin, S.N. Brauner, Y. ; ; p. 747-755
Chapter 25: The history of Slovenia's double tax conventions / Hauptman, L. Taškar Beloglavec, S. ; ; p. 759-766
Chapter 26: The history of Croatia's double tax conventions / Arbutina, H. Žunić Kovačević, N. ; ; p. 767-791
Chapter 27: The history of Romania's double tax conventions / Păun, C.A. ; ; p. 793-804
Chapter 28: The history of Greek double tax conventions / Matsos, G. ; ; p. 805-818
Chapter 29: The history of Russia's double tax conventions / Vinnitskiy, D.V. ; ; p. 819-835
Chapter 30: The history of Belarusian double tax conventions / Strachuk, V. ; ; p. 837-857
Chapter 31: The history of Estonia's double tax conventions / Pahapill, H. Albin, T. ; ; p. 859-881
Chapter 32: The history of Japan's double tax conventions / Matsubara, Y. ; ; p. 885-914
Chapter 33: The history of China's double tax conventions : from inequity to equity / Jin, C. (King, H.) ; ; p. 915-938
Sommario/riassunto: This 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.
Titolo autorizzato: The history of double taxation conventions in the pre-BEPS era  Visualizza cluster
ISBN: 90-8722-669-1
90-8722-670-5
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910794650503321
Lo trovi qui: Univ. Federico II
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