International tax policy and double tax treaties :: an introduction to principles and application /
"The world of international tax is constantly changing. Policies change, laws change, new double tax agreements (DTAs) are concluded and existing ones amended, and administrative practice is improved. The period from 2007 (when the first edition of this book was published) until 2014 was no exc...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam, The Netherlands :
IBFD,
[2014]
|
| Ausgabe: | Second revised edition. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "The world of international tax is constantly changing. Policies change, laws change, new double tax agreements (DTAs) are concluded and existing ones amended, and administrative practice is improved. The period from 2007 (when the first edition of this book was published) until 2014 was no exception. This new edition addresses international tax policy and DTAs taking into account significant developments during that period." "The main changes incorporated in this edition include: modifications to the OECD and United Nations model DTAs and commentaries concerning permanent establishments and business profits; the taxation of technical services; electronic commerce issues; sales of shares in foreign special purpose vehicles which own assets in a particular country; and international tax avoidance strategies adopted by high-profile multinational enterprises and the inter-governmental responses to them, encompassing a more comprehensive exchange of information regime and other measures to prevent tax base erosion and profit shifting (BEPS)."--Preface |
| Beschreibung: | Title from title screen (viewed on March 25, 2015). Part of the IBFD tax research platform. |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9789087222574 9087222572 9789087222581 9087222580 |
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| 245 | 1 | 0 | |a International tax policy and double tax treaties : |b an introduction to principles and application / |c Kevin Holmes. |
| 250 | |a Second revised edition. | ||
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| 505 | 0 | |a International tax policy -- Double taxation -- Double tax treaties -- Legal framework of double tax treaties -- Structure of double tax treaties -- Treaty relief from juridical double taxation -- Personal and material scope of double tax treaties -- Residence -- Permanent establishments -- Business profits -- Associated enterprises -- Dividends -- Interest -- Royalties -- Immovable property -- Capital gains -- Personal services -- Other distributive articles -- International tax avoidance -- Administration of double tax treaties. | |
| 520 | |a "The world of international tax is constantly changing. Policies change, laws change, new double tax agreements (DTAs) are concluded and existing ones amended, and administrative practice is improved. The period from 2007 (when the first edition of this book was published) until 2014 was no exception. This new edition addresses international tax policy and DTAs taking into account significant developments during that period." "The main changes incorporated in this edition include: modifications to the OECD and United Nations model DTAs and commentaries concerning permanent establishments and business profits; the taxation of technical services; electronic commerce issues; sales of shares in foreign special purpose vehicles which own assets in a particular country; and international tax avoidance strategies adopted by high-profile multinational enterprises and the inter-governmental responses to them, encompassing a more comprehensive exchange of information regime and other measures to prevent tax base erosion and profit shifting (BEPS)."--Preface | ||
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| author | Holmes, Kevin J. (Writer on taxation) |
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| author_role | aut |
| author_sort | Holmes, Kevin J. (Writer on taxation) |
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| contents | International tax policy -- Double taxation -- Double tax treaties -- Legal framework of double tax treaties -- Structure of double tax treaties -- Treaty relief from juridical double taxation -- Personal and material scope of double tax treaties -- Residence -- Permanent establishments -- Business profits -- Associated enterprises -- Dividends -- Interest -- Royalties -- Immovable property -- Capital gains -- Personal services -- Other distributive articles -- International tax avoidance -- Administration of double tax treaties. |
| ctrlnum | (OCoLC)905557528 |
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| dewey-ones | 343 - Military, tax, trade & industrial law |
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| dewey-search | 343.0526 |
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| discipline | Rechtswissenschaft |
| edition | Second revised edition. |
| format | Electronic eBook |
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| genre | Treaties fast |
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| id | ZDB-4-EBA-ocn905557528 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:26:31Z |
| institution | BVB |
| isbn | 9789087222574 9087222572 9789087222581 9087222580 |
| language | English |
| lccn | 2014502324 |
| oclc_num | 905557528 |
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| physical | 1 online resource |
| psigel | ZDB-4-EBA |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | IBFD, |
| record_format | marc |
| spelling | Holmes, Kevin J. (Writer on taxation), author. aut http://id.loc.gov/authorities/names/n2004141522 International tax policy and double tax treaties : an introduction to principles and application / Kevin Holmes. Second revised edition. Amsterdam, The Netherlands : IBFD, [2014] ©2014 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Title from title screen (viewed on March 25, 2015). Part of the IBFD tax research platform. Includes bibliographical references. International tax policy -- Double taxation -- Double tax treaties -- Legal framework of double tax treaties -- Structure of double tax treaties -- Treaty relief from juridical double taxation -- Personal and material scope of double tax treaties -- Residence -- Permanent establishments -- Business profits -- Associated enterprises -- Dividends -- Interest -- Royalties -- Immovable property -- Capital gains -- Personal services -- Other distributive articles -- International tax avoidance -- Administration of double tax treaties. "The world of international tax is constantly changing. Policies change, laws change, new double tax agreements (DTAs) are concluded and existing ones amended, and administrative practice is improved. The period from 2007 (when the first edition of this book was published) until 2014 was no exception. This new edition addresses international tax policy and DTAs taking into account significant developments during that period." "The main changes incorporated in this edition include: modifications to the OECD and United Nations model DTAs and commentaries concerning permanent establishments and business profits; the taxation of technical services; electronic commerce issues; sales of shares in foreign special purpose vehicles which own assets in a particular country; and international tax avoidance strategies adopted by high-profile multinational enterprises and the inter-governmental responses to them, encompassing a more comprehensive exchange of information regime and other measures to prevent tax base erosion and profit shifting (BEPS)."--Preface Double taxation Treaties. Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Double imposition Traités. LAW Military. bisacsh Double taxation fast Taxation Law and legislation fast Treaties fast has work: International tax policy and double tax treaties (Text) https://id.oclc.org/worldcat/entity/E39PCG34qF67qHr3qgVcXgTwVK https://id.oclc.org/worldcat/ontology/hasWork Print version: Holmes, Kevin J. International tax policy and double tax treaties : an introduction to priciples and application 9789087222574 (OCoLC)901039762 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1553348 Volltext |
| spellingShingle | Holmes, Kevin J. (Writer on taxation) International tax policy and double tax treaties : an introduction to principles and application / International tax policy -- Double taxation -- Double tax treaties -- Legal framework of double tax treaties -- Structure of double tax treaties -- Treaty relief from juridical double taxation -- Personal and material scope of double tax treaties -- Residence -- Permanent establishments -- Business profits -- Associated enterprises -- Dividends -- Interest -- Royalties -- Immovable property -- Capital gains -- Personal services -- Other distributive articles -- International tax avoidance -- Administration of double tax treaties. Double taxation Treaties. Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Double imposition Traités. LAW Military. bisacsh Double taxation fast Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132851 |
| title | International tax policy and double tax treaties : an introduction to principles and application / |
| title_auth | International tax policy and double tax treaties : an introduction to principles and application / |
| title_exact_search | International tax policy and double tax treaties : an introduction to principles and application / |
| title_full | International tax policy and double tax treaties : an introduction to principles and application / Kevin Holmes. |
| title_fullStr | International tax policy and double tax treaties : an introduction to principles and application / Kevin Holmes. |
| title_full_unstemmed | International tax policy and double tax treaties : an introduction to principles and application / Kevin Holmes. |
| title_short | International tax policy and double tax treaties : |
| title_sort | international tax policy and double tax treaties an introduction to principles and application |
| title_sub | an introduction to principles and application / |
| topic | Double taxation Treaties. Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Double imposition Traités. LAW Military. bisacsh Double taxation fast Taxation Law and legislation fast |
| topic_facet | Double taxation Treaties. Taxation Law and legislation. Double imposition Traités. LAW Military. Double taxation Taxation Law and legislation Treaties |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1553348 |
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