Tax treaty policy and development:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Wien
Linde
2005
|
| Schriftenreihe: | Schriftenreihe zum internationalen Steuerrecht
39 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 536 S. |
| ISBN: | 3707307654 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804135153766760448 |
|---|---|
| adam_text | TABLE OF CONTENT SERIES EDITOR S PREFACE 5
..............................................................................
............. EDITOR S PREFACE 7
..............................................................................
........................ TABLE OF CONTENT 9
..............................................................................
...................... LIST OF ABBREVIATIONS 11
..............................................................................
............. PART I. ECONOMIC AND STRUCTURAL ASPECTS OF TAX TREATY
POLICY IGOR LONCAREVIC ECONOMIC RELEVANCE OF DOUBLE TAXATION CONVENTIONS
17 .................................... DANIEL HARRIS REDUCTION AND
ELIMINATION OF ECONOMIC DOUBLE TAXATION BY TAX TREATIES 39
..............................................................................
...................... RAINER ROMSTORFER CAPITAL EXPORT AND CAPITAL
IMPORT NEUTRALITY IN TAX TREATIES 63 ........................ DANNY
SEPTRIADI TAX TREATY NEGOTIATION 83
..............................................................................
......... EDUARDO MEDINA ZAPATA THE IMPACT OF THE OECD ON TAX TREATIES
105 ....................................................... MICHAEL
PETRITZ MOST-FAVOURED-NATION TREATMENT * AN INFRINGEMENT OF FUNDAMENTAL
CONCEPTS IN TAX TREATIES? 127
..............................................................................
... MAHESH SHAH TRENDS IN THE APPLICATION OF ANTI-AVOIDANCE CONCEPTS IN
TAX TREATIES 151 ...... SUNIL GUPTA SUBJECT-TO-TAX CLAUSES IN TAX
TREATIES 177 ...........................................................
PART II. REGIONAL ASPECTS OF TAX TREATY POLICY MANOELA FLORET SILVA
XAVIER TAX TREATY POLICY IN LATIN AMERICA 201
................................................................ JOSE
LUIS CARRILLO ALOR TRENDS IN TAX TREATY POLICY OF EMERGING COUNTRIES 221
...................................... QIAOPING CAI TRENDS IN TAX TREATY
POLICY OF DEVELOPING COUNTRIES 237 ...................................
JOHAN MELORT THE FUTURE OF TAX TREATIES IN THE EU 257
.............................................................. PART III.
TRENDS AND DEVELOPMENTS IN RESPECT OF SPECIFIC TAX TREATY PROVISIONS
MARIA SOLEDAD GONZALEZ-MARQUEZ TRENDS IN INTERPRETING THE PERSONAL SCOPE
OF TAX TREATIES ........................... 281 BEATRIX POLSTER
LIMITATION-ON-BENEFITS-CLAUSES
.......................................................................303
DIETMAR HERBRICH THE FUTURE OF TAXING BUSINESS PROFITS
............................................................329
ALEXANDRE THORR TRENDS IN TRANSFER PRICING
.................................................................................
351 ZOLTAN GERENDY THE FUTURE OF SOURCE TAXATION AT PASSIVE INCOME
.........................................373 LUCIE WIMETALOVA TRENDS IN
TAXING EMPLOYEES
............................................................................391
ERIKA GALEA TRENDS IN THE METHODS OF AVOIDING DOUBLE TAXATION
....................................411 CHRISTIANE WEGERER REFUND
PROVISIONS
.............................................................................................
429 YULIA KULESHOVA TRENDS IN INTERPRETATION OF NON DISCRIMINATION
CLAUSES ...............................451 FOTINI AVARKIOTI FUTURE OF
THE MUTUAL AGREEMENT PROCEDURE
................................................... 477 CESAR GIL
HERNANDEZ TRENDS IN THE EXCHANGE OF RELEVANT TAX INFORMATION
................................... 499 WILLEM VAN DER BERG FUTURE OF
INHERITANCE AND GIFT TAX TREATIES
................................................... 517
|
| adam_txt |
TABLE OF CONTENT SERIES EDITOR'S PREFACE 5
.
. EDITOR'S PREFACE 7
.
. TABLE OF CONTENT 9
.
. LIST OF ABBREVIATIONS 11
.
. PART I. ECONOMIC AND STRUCTURAL ASPECTS OF TAX TREATY
POLICY IGOR LONCAREVIC ECONOMIC RELEVANCE OF DOUBLE TAXATION CONVENTIONS
17 . DANIEL HARRIS REDUCTION AND
ELIMINATION OF ECONOMIC DOUBLE TAXATION BY TAX TREATIES 39
.
. RAINER ROMSTORFER CAPITAL EXPORT AND CAPITAL
IMPORT NEUTRALITY IN TAX TREATIES 63 . DANNY
SEPTRIADI TAX TREATY NEGOTIATION 83
.
. EDUARDO MEDINA ZAPATA THE IMPACT OF THE OECD ON TAX TREATIES
105 . MICHAEL
PETRITZ MOST-FAVOURED-NATION TREATMENT * AN INFRINGEMENT OF FUNDAMENTAL
CONCEPTS IN TAX TREATIES? 127
.
. MAHESH SHAH TRENDS IN THE APPLICATION OF ANTI-AVOIDANCE CONCEPTS IN
TAX TREATIES 151 . SUNIL GUPTA SUBJECT-TO-TAX CLAUSES IN TAX
TREATIES 177 .
PART II. REGIONAL ASPECTS OF TAX TREATY POLICY MANOELA FLORET SILVA
XAVIER TAX TREATY POLICY IN LATIN AMERICA 201
. JOSE
LUIS CARRILLO ALOR TRENDS IN TAX TREATY POLICY OF EMERGING COUNTRIES 221
. QIAOPING CAI TRENDS IN TAX TREATY
POLICY OF DEVELOPING COUNTRIES 237 .
JOHAN MELORT THE FUTURE OF TAX TREATIES IN THE EU 257
. PART III.
TRENDS AND DEVELOPMENTS IN RESPECT OF SPECIFIC TAX TREATY PROVISIONS
MARIA SOLEDAD GONZALEZ-MARQUEZ TRENDS IN INTERPRETING THE PERSONAL SCOPE
OF TAX TREATIES . 281 BEATRIX POLSTER
LIMITATION-ON-BENEFITS-CLAUSES
.303
DIETMAR HERBRICH THE FUTURE OF TAXING BUSINESS PROFITS
.329
ALEXANDRE THORR TRENDS IN TRANSFER PRICING
.
351 ZOLTAN GERENDY THE FUTURE OF SOURCE TAXATION AT PASSIVE INCOME
.373 LUCIE WIMETALOVA TRENDS IN
TAXING EMPLOYEES
.391
ERIKA GALEA TRENDS IN THE METHODS OF AVOIDING DOUBLE TAXATION
.411 CHRISTIANE WEGERER REFUND
PROVISIONS
.
429 YULIA KULESHOVA TRENDS IN INTERPRETATION OF NON DISCRIMINATION
CLAUSES .451 FOTINI AVARKIOTI FUTURE OF
THE MUTUAL AGREEMENT PROCEDURE
. 477 CESAR GIL
HERNANDEZ TRENDS IN THE EXCHANGE OF RELEVANT TAX INFORMATION
. 499 WILLEM VAN DER BERG FUTURE OF
INHERITANCE AND GIFT TAX TREATIES
. 517 |
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| id | DE-604.BV021406174 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:03:06Z |
| indexdate | 2024-07-09T20:35:59Z |
| institution | BVB |
| isbn | 3707307654 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014657717 |
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| physical | 536 S. |
| publishDate | 2005 |
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| publisher | Linde |
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| series | Schriftenreihe zum internationalen Steuerrecht |
| series2 | Schriftenreihe zum internationalen Steuerrecht Fachbuch Steuern Postgraduate international tax law |
| spelling | Tax treaty policy and development ed. by Markus Stefaner ; Mario Züger Fachbuch Steuern Postgraduate international tax law Wien Linde 2005 536 S. txt rdacontent n rdamedia nc rdacarrier Schriftenreihe zum internationalen Steuerrecht 39 Double taxation Double taxation Treaties Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Doppelbesteuerung (DE-588)4012744-8 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Internationales Steuerrecht (DE-588)4027451-2 s Steuerpolitik (DE-588)4057447-7 s DE-604 Doppelbesteuerung (DE-588)4012744-8 s b DE-604 Stefaner, Markus Sonstige (DE-588)143991329 oth Schriftenreihe zum internationalen Steuerrecht 39 (DE-604)BV010669771 39 OEBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014657717&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax treaty policy and development Schriftenreihe zum internationalen Steuerrecht Double taxation Double taxation Treaties Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerung (DE-588)4012744-8 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4012744-8 (DE-588)4057447-7 (DE-588)4143413-4 |
| title | Tax treaty policy and development |
| title_alt | Fachbuch Steuern Postgraduate international tax law |
| title_auth | Tax treaty policy and development |
| title_exact_search | Tax treaty policy and development |
| title_exact_search_txtP | Tax treaty policy and development |
| title_full | Tax treaty policy and development ed. by Markus Stefaner ; Mario Züger |
| title_fullStr | Tax treaty policy and development ed. by Markus Stefaner ; Mario Züger |
| title_full_unstemmed | Tax treaty policy and development ed. by Markus Stefaner ; Mario Züger |
| title_short | Tax treaty policy and development |
| title_sort | tax treaty policy and development |
| topic | Double taxation Double taxation Treaties Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerung (DE-588)4012744-8 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Double taxation Double taxation Treaties Internationales Steuerrecht Doppelbesteuerung Steuerpolitik Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014657717&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV010669771 |
| work_keys_str_mv | AT stefanermarkus taxtreatypolicyanddevelopment AT stefanermarkus fachbuchsteuern AT stefanermarkus postgraduateinternationaltaxlaw |