Tax Treaty Case Law Around the Globe - 2011 edited by Michael Lang ... [et al.].
Material type: TextLanguage: English Publication details: Netherlands : Kluwer Law, 2012.Description: 514 pISBN:- 9789041138767
- 343.05267 LAN/TAX
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Reference | NLUO | NLUO | Reference | 343.05267 LAN/TAX (Browse shelf(Opens below)) | Available | 11467 |
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343.0403 DUT/DIC Taxmanns dictionary | 343.052 AUL/COM Comparative income taxation : | 343.0526 LAN/SOU Source versus residence : Problems arising from the allocation of taxing rights in tax treaty law and possible alternatives | 343.05267 LAN/TAX Tax Treaty Case Law Around the Globe - 2011 | 343.054 TAX/WEA Wealth tax securities transaction tax and commodities transaction tax with rules : | 343.055 RAG/GST GST and Indirect tax principles demystified : with elucidation on judicial pronouncements by European court of justice, supreme court and tribunals | 343.055 TOP/CCH Top 100 Indirect Tax Rulings of 2014 |
Table of Contents:
Chapter 1. Personal and substantive scope (Art 1, 2 and 4 OECD Model)
Chapter 2. Permanent Establishments (Art 5 OECD Model)
Chapter 3. Business Profits (Art 7 OECD Model)
Chapter 4. Transfer Pricing (Art 9 OECD Model)
Chapter 5. Dividend, Interest, Royalties, Capital Gains (Art 10, 11, 12 and 13 OECD Model)
Chapter 6. Employment Income (Art 15, 18 and 19 OECD Model), Director's Fees, Artistes and Sportsmen, Students and other Income (Art 16, 17, 20, 21 OECD Model Convention)
Chapter 7. Methods of Avoid Double Taxation (Art 23 OECD Model)
Chapter 8. Non-Discrimination, mutual agreement and mutual assistance (Art 24, 25, 26 and 27 OECD Model)