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Livro: KLAUS VOGEL ON DOUBLE TAXATION CONVENTIONS

 
 
 
Livro: KLAUS VOGEL ON DOUBLE TAXATION CONVENTIONS

 

KLAUS VOGEL ON DOUBLE TAXATION CONVENTIONS


Autor(es): 

Klaus Vogel

Editora:  KLUWER LAW INTERNATIONAL
Área(s): 

JURÍDICO

ISBN: 9789041108920


Páginas:1520


Preço: R$ 0,00
  Não Disponível

Descrição:

Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law. This book provides the answers. An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators" views. The OECD Model Convention serves as the organisational basis for this work. Each chapter focuses on one article of the Convention and provides: + the wording of the article and that of the respective articles of the UN and US Models, + the official Commentary by OECD, and + an extensive discussion by the authors of the legal problems involved. In addition, Klaus Vogel on Double Taxation Conventions offers an account of all German tax treaties, how they differ from the model provisions, and the potential practical impact of such differences. The first two editions have been used by lawyers, tax advisers, and scholars all over the world. Courts in Canada, Germany, South Africa, and the Netherlands have cited them as authority. This revised edition includes the most recent OECD Model revisions and all recent case law and relevant literature. The authors have rethought many of the problems discussed, further improved their argument, and amended their views where they have been convinced by opponents. As a result, this third edition of Klaus Vogel on Double Taxation Conventions is a significantly enhanced version of one of the more seminal works in the tax law cannon and an important component in the libraries of practitioners and academics.

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Livro: KLAUS VOGEL ON DOUBLE TAXATION CONVENTIONS  
 
 
   
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