Description du produit
- Catégories: Droit Fiscal
- Editeur: LEGITECH EDITIONS
- ISBN: 9782919778669
- Date de publication: 01/03/2015
- Reliure : Broché
- Nombre de page : 420
- Langue: Anglais
Résumé
The volume of cross-border transactions realized by individuals and
enterprises has soared dramatically in recent years amid an increasingly
globalized economy. In these circumstances, taxpayers are frequently
subject to tax in two (or more) jurisdictions which is an obstacle to
international trade and investment.Bilateral tax treaties are an
efficient tool to eliminate double taxation and promoting the
development of economic ties between countries. Most tax treaties
worldwide are based on the OECD’s Model Convention with respect to taxes
on income and on capital and follow both its structure and wording. Its
objective is the harmonization of tax treaties concluded by OECD member
states through clarification and standardization; thereby resulting in
common solutions being applied by all countries to identical cases of
double taxation.
Reading this thorough and authoritative guide is indispensable for an
in-depth understanding of the OECD Model; charts, overviews and case
studies will accompany the reader in assessing the vital elements to
consider in each tax analysis. Tax advisers, finance managers, business
practitioners and tax students should gain substantially from the
insights provided in this book.