[Free] Source Versus Residence: Problems Arising From the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives (Eucotax Series on European Taxation)
• Michael Lang •
| #8015796 in Books | 2008-09-11 | Original language:English | PDF # 1 | 9.21 x.88 x6.14l,1.58 | File Name: 9041127631 | 388 pages
||0 of 0 people found the following review helpful.| Satisfied|By Customer|A essential book to my researches. I am reading it and I am pleased to have bought this book. Thanks.
One of the major objectives of tax treaties has been the avoidance of international double taxation. This is generally accomplished through the agreement of each country to limit, in specified situations set out in double tax treaties, its right to tax income earned from its territory by residents of another country.
The OECD Model Tax Treaty, other model conventions, and the bilateral treaties drafted in accordance with these models, allocate...
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