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LEADER 00000cam a2200541Mu 4500 
001    on1151191932 
003    OCoLC 
005    20211008041809.0 
006    m        d         
007    cr -n--------- 
008    200418s2020    ne      o     ||| 0 eng d 
019    1150984799|a1164185181 
020    9789087225971 
020    9087225970 
020    |z9789087225964 
020    |z9087225962 
035    (OCoLC)1151191932|z(OCoLC)1150984799|z(OCoLC)1164185181 
040    EBLCP|beng|cEBLCP|dYDX|dN$T|dOCLCF 
049    RIDW 
050  4 K4475 
082 04 343.0526|223 
090    K4475 
100 1  Maisto, Guglielmo. 
245 10 Current Tax Treaty Issues|h[electronic resource] :|b50th 
       Anniversary of the International Tax Group. 
260    Amsterdam :|bIBFD Publications USA, Incorporated,|c2020. 
300    1 online resource (729 p.). 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
490 1  EC and International Tax Law Ser. ;|vv.18 
500    Description based upon print version of record. 
500    5.3.4.4.1. France's position 
505 0  Cover -- Title -- Copyright -- Acknowledgements -- 
       Foreword -- Chapter 1: A History of the International Tax 
       Group -- 1.1. Introduction -- 1.2. The background scene in
       the 1970s -- 1.3. Communication -- 1.4. Collaboration -- 
       1.5. Topics -- 1.6. Appendices -- Part One: Treaty Policy 
       and General Considerations -- Chapter 2: Writing Tax 
       Treaty History -- 2.1. Introduction -- 2.2. How? -- 2.2.1.
       Publications of international organizations -- 2.2.2. 
       Archives of international organizations -- 2.2.3. Treaty 
       practice -- 2.2.4. Country tax history -- 2.2.5. 
       Significant persons 
505 8  2.2.6. Language and legal culture -- 2.3. Why? -- 2.3.1. 
       Applying the law -- 2.3.2. Developing tax policy -- 2.3.3.
       Matching with theories -- 2.3.4. Historiography -- 2.4 
       Where are we with tax treaty history? -- Chapter 3: 
       International Tax Policy and International Tax 
       Institutions: Never the Twain? -- 3.1. Introduction -- 
       3.2. The beginning: League of Nations 1920-1946 -- 3.2.1. 
       1920-1928 -- 3.2.2. 1929-1946 -- 3.3. Snapshots 1946-1990 
       -- 3.3.1. United Nations 1946-1954 -- 3.3.2. OEEC/OECD 
       1954-1990 -- 3.3.3. International Monetary Fund 1944-1990 
       -- 3.3.4. United Nations 1967-1990 
505 8  3.4. The new international tax world? OECD, Global Forum 
       on Transparency, Inclusive Framework, UN, IMF, 1991-2020 -
       - 3.4.1. Politics -- 3.4.2. Economics and international 
       tax policy -- 3.4.3. Transition from business as usual to 
       new, larger and combined projects -- 3.4.4. Convergence 
       and emergence of international tax institutions -- 3.4.5. 
       A new international tax order? -- Chapter 4: Four 
       Comparisons of Tax Litigation between the Netherlands and 
       the UK -- 4.1. Introduction -- 4.2. Administrative law or 
       not -- 4.3. The meaning of "binding" -- 4.3.1. Common law:
       United Kingdom 
505 8  4.3.2. Civil law: Netherlands -- 4.3.3. A comparison -- 
       4.4. Burden of proof -- 4.5. The use of supplementary 
       materials in interpreting the law -- 4.5.1. Netherlands --
       4.5.1.1. Interpreting tax treaties -- 4.5.2. United 
       Kingdom -- 4.5.3. Comparison -- Chapter 5: Preservation 
       Principle -- 5.1. Introduction -- 5.2. Status of 
       discussions about the Preservation Principle -- 5.2.1. 
       Japan -- 5.2.2. United States and Canada -- 5.2.3. Other 
       countries -- 5.3. Analysis of Preservation Principle in 
       general -- 5.3.1. Introduction -- 5.3.2. Dualism and 
       monism 
505 8  5.3.3. Hierarchical rank of income tax treaties -- 5.3.4. 
       Three related but different interpretation issues of 
       income tax treaties -- 5.3.4.1. Introduction -- 5.3.4.2. 
       Three issues identified -- 5.3.4.3. First Issue: Direct 
       taxing power -- 5.3.4.3.1. Introduction -- 5.3.4.3.2. 
       Countries having the view that income tax treaties have no
       direct taxing power -- 5.3.4.3.2.1. Grouping of legal 
       grounds -- 5.3.4.3.2.2. Constitutional reasons -- 
       5.3.4.3.2.3. Legislative reasons -- 5.3.4.3.2.4. Other 
       reasons -- 5.3.4.3.3. France has a unique position -- 
       5.3.4.4. Second Issue: Exclusively relieving 
520    This book presents a unique and detailed insight into the 
       most controversial issues which may be found in the tax 
       treaty context. 
590    eBooks on EBSCOhost|bEBSCO eBook Subscription Academic 
       Collection - North America 
650  0 Double taxation. 
650  7 Double taxation.|2fast|0(OCoLC)fst00897116 
655  0 Electronic books. 
776 08 |iPrint version:|aMaisto, Guglielmo|tCurrent Tax Treaty 
       Issues : 50th Anniversary of the International Tax Group
       |dAmsterdam : IBFD Publications USA, Incorporated,c2020
       |z9789087225964 
830  0 EC and International Tax Law Ser. 
856 40 |uhttps://rider.idm.oclc.org/login?url=https://
       search.ebscohost.com/login.aspx?direct=true&scope=site&
       db=nlebk&AN=2420722|zOnline ebook via EBSCO. Access 
       restricted to current Rider University students, faculty, 
       and staff. 
856 42 |3Instructions for reading/downloading the EBSCO version 
       of this ebook|u http://guides.rider.edu/ebooks/ebsco 
948    |d20211213|cEBSCO|tEBSCOebooksacademic NEW Oct-Nov 5018
       |lridw 
994    92|bRID