Double taxation conventions : a manual on the OECD model tax convention on income and on capital
Philip Baker
Abstract
Philip Baker
Abstract
Introduction. Tables. Introductory topics: An outline history of the OECD Model. The nature, purpose, types and operation of the double taxation conventions. Domestic law and treaty law (and treaty override). State succession and double taxation conventions. Community law and double taxation conventions. Procedural issues. The Treaty.
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Introduction. Tables. Introductory topics: An outline history of the OECD Model. The nature, purpose, types and operation of the double taxation conventions. Domestic law and treaty law (and treaty override). State succession and double taxation conventions. Community law and double taxation conventions. Procedural issues. The Treaty.
Key concepts: Double taxation, Convention, Treaty, Tax treaty, Tax law, International taxation, Capital (architecture), Law and economics