| Edition |
Second revised edition. |
| Description |
1 online resource |
|
text file |
| Note |
Title from title screen (viewed on March 25, 2015). |
|
Part of the IBFD tax research platform. |
| Bibliography |
Includes bibliographical references. |
| 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. |
| Summary |
"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. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Double taxation -- Treaties.
|
|
Double taxation -- Treaties. |
|
Taxation -- Law and legislation.
|
|
Taxation -- Law and legislation. |
| Genre/Form |
Electronic books.
|
|
Treaties.
|
| Other Form: |
Print version: Holmes, Kevin J. International tax policy and double tax treaties : an introduction to priciples and application 9789087222574 (OCoLC)901039762 |
| ISBN |
9789087222574 (electronic book) |
|
9087222572 (electronic book) |
|
9789087222581 (electronic book) |
|
9087222580 (electronic book) |
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