Practical Issues in the Application of Double Tax Conventions:Problemes Pratiques D*Application des Conventions Contre la Double Imposition (Cahiers De Droit Fiscal International)

Staff, International Fisco Associates

ISBN 10: 904111002X / ISBN 13: 9789041110022

Published by Springer, 1998

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Bibliographic Details

• Title: Practical Issues in the Application of Double Tax Conventions:Problemes Pratiques D*Application des Conventions Contre la Double Imposition (Cahiers De Droit Fiscal International)
• Publisher: Springer
• Publication Date: 1998
• Language: English
• ISBN 10: 904111002X
• ISBN 13: 9789041110022
• Binding: Paperback
• Condition: New
• Book Type: book

About this title

Synopsis

The practical aspects of applying double tax conventions (DTCs) have increased in importance for tax authorities and tax payers, as DTCs grow in both numbers and complexity. Although they are normally matters of internal law, receiving limited international attention, their importance is becoming more and more substantial. This book surveys issues reported from member states, looking for best practices -- and noting problems -- that range from self-authorized claims or ready advance rulings to complex clearance procedures, or substantial uncertainties for topics such as residence claims and withholding taxes.

Language Notes

Text: English, French, German, Spanish