Name: tax treaty case law around the globe 2011 (en Inglés)
Price: 322950.00 CLP
Availability: InStock
Author: Lang, Michael ; Pistone, Pasquale
ISBN: 9789041138767

portada tax treaty case law around the globe 2011 (en Inglés)

Formato

Libro Físico

Ilustrado por

Michael Lang

Pasquale Pistone

Editorial

Kluwer Law International

Autor

Lang, Michael ; Pistone, Pasquale

Idioma

Inglés

Encuadernación

Tapa Blanda

Dimensiones

23.4 x 15.6 x 2.7 cm

Peso

0.72 kg.

ISBN

9041138765

ISBN13

9789041138767

Categorías

Derecho mercantil, de sociedades y de la competencia
Derecho militar y defensa
Derecho mercantil financiero
Derecho tributario y arancelario

tax treaty case law around the globe 2011 (en Inglés)

Michael Lang (Ilustrado por) · Pasquale Pistone (Ilustrado por) · Kluwer Law International · Tapa Blanda

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Origen: Estados Unidos (Costos de importación incluídos en el precio)

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Reseña del libro "tax treaty case law around the globe 2011 (en Inglés)"

Although tax treaties may look similar because they are usually based on model tax conventions, clear differences in interpretation and application become evident in the diversity of court decisions on tax treaty issues worldwide. In this book, outstanding experts from over thirty jurisdictions discuss the most relevant recent court decisions taken in their countries. The contributions, focusing on the potential impact of the judgments on the interpretation and application of tax treaties in other countries, cover such important aspects as the following: residence requirements; cross-border partnerships; characterization of interest payments; transfer pricing; royalties; directors' fees; artistes' and sportsmen's income; students' income; and; compensation of losses. Each discussion gives the facts of each case (many of the cases are not accessible in English), the reasoning of the court, and the author's observations. The systematic structure of each report allows different tax treaty case law to be studied and compared in a simple and efficient way - something that has never been done this comprehensively before.