Impact of the oecd and un model conventions on bilateral tax treaties, the
Éditeur :
Cambridge University Press
ISBN :
9781107019720
Date de publication :
17 mai 2012
Dimensions :
23,5 x 15,9 x 5,0 cm
Poids :
2060 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
Including thirty-seven country reports from five continents, this book starts a global debate on bilateral tax treaties and ascertains how much the UN and OECD models affect the clauses of bilateral treaties. It is an essential tool for academics, practitioners and tax authorities.