Ifa: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions (IFA Congress Series Set)

International Fiscal Association (Ifa)

Published by Kluwer Law International
ISBN 10: 9041100709 / ISBN 13: 9789041100702
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9041100709 BRAND NEW W/FAST SHIPPING! This item is: IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions, by International Fiscal Association (Ifa), in a Softcover format. ISBN: 9041100709. Our 98%+ rating proves our commitment! We cannot ship to PO Boxes/APO address. To avoid ordering the wrong item, please check your item's ISBN number!. Bookseller Inventory #

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Synopsis: The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: (1) Whether international law recognizes the concept of abuse of rights, fraus legis (2) Whether this concept of abuse of rights, fraus legis, the business purpose test, etc., can be applied to tax treaties.

The book then turns to the question of whether provisions included in the tax code that are expressly designed to re-characterize or deal with transactions that are considered to result in unacceptable avoidance of tax under the code can be extended and applied where there is an unacceptable avoidance of tax by virtue of the application of a tax treaty provision.

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Title: Ifa: How Domestic Anti-Avoidance Rules ...
Publisher: Kluwer Law International
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International Fiscal Association (Ifa)
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Book Description Kluwer Law International, Netherlands, 1995. Paperback. Condition: New. Language: English . Brand New Book ***** Print on Demand *****.The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: (1) Whether international law recognizes the concept of abuse of rights, fraus legis (2) Whether this concept of abuse of rights, fraus legis, the business purpose test, etc., can be applied to tax treaties. The book then turns to the question of whether provisions included in the tax code that are expressly designed to re-characterize or deal with transactions that are considered to result in unacceptable avoidance of tax under the code can be extended and applied where there is an unacceptable avoidance of tax by virtue of the application of a tax treaty provision. Seller Inventory # AAV9789041100702

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Book Description Kluwer Law International, 2016. Paperback. Condition: New. PRINT ON DEMAND Book; New; Publication Year 2016; Not Signed; Fast Shipping from the UK. No. book. Seller Inventory # ria9789041100702_lsuk

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International Fiscal Association
Published by Kluwer Law International, Netherlands (1995)
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Book Description Kluwer Law International, Netherlands, 1995. Paperback. Condition: New. Language: English . Brand New Book ***** Print on Demand *****. The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: (1) Whether international law recognizes the concept of abuse of rights, fraus legis (2) Whether this concept of abuse of rights, fraus legis, the business purpose test, etc., can be applied to tax treaties. The book then turns to the question of whether provisions included in the tax code that are expressly designed to re-characterize or deal with transactions that are considered to result in unacceptable avoidance of tax under the code can be extended and applied where there is an unacceptable avoidance of tax by virtue of the application of a tax treaty provision. Seller Inventory # AAV9789041100702

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Book Description Kluwer Law International. PAPERBACK. Condition: New. 9041100709 BRAND NEW W/FAST SHIPPING! This item is: IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions. ISBN: 9789041100702. Choose Expedited for fastest shipping! Our 98%+ rating proves our commitment! We cannot ship to PO Boxes/APO address. Seller Inventory # A9789041100702

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International Fiscal Association Ifa
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Book Description Kluwer Law International. Paperback. Condition: New. 64 pages. Dimensions: 8.5in. x 5.8in. x 0.3in.The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: (1) Whether international law recognizes the concept of abuse of rights, fraus legis (2) Whether this concept of abuse of rights, fraus legis, the business purpose test, etc. , can be applied to tax treaties. The book then turns to the question of whether provisions included in the tax code that are expressly designed to re-characterize or deal with transactions that are considered to result in unacceptable avoidance of tax under the code can be extended and applied where there is an unacceptable avoidance of tax by virtue of the application of a tax treaty provision. This item ships from multiple locations. Your book may arrive from Roseburg,OR, La Vergne,TN. Paperback. Seller Inventory # 9789041100702

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IFA Staff (Editor)
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Book Description Kluwer Law International, 1995. Paperback. Condition: New. 1. Seller Inventory # DADAX9041100709

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Book Description Kluwer Law Intl, 1995. Paperback. Condition: Brand New. 1st edition. 50 pages. 8.50x5.80x0.30 inches. In Stock. Seller Inventory # x-9041100709

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