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Baker Phillip

Double taxation conventions - London Sweet & Maxwell 2011 - Varie

CONTENTS:
Introductory Topics;
Chapter A An Outline History of the OECD Model;
Chapter B The Nature, Purpose and Types of Double Taxation Conventions;
Chapter C The Negotiation and Conclusion of Double Taxation Conventions;
Chapter D The Operation of Double Taxation Conventions;
Chapter E The Interpretation of Double Taxation Conventions;
Chapter F Domestic Law and Treaty Law (and Treaty Override);
Chapter G State Succession and Double Taxation Conventions;
Chapter H European Community Law and Double Taxation Conventions;
Chapter I Double Taxation Conventions and Human Rights;
Chapter J Procedural Issues;
OECD Introduction;
OECD Model Tax Convention;
Chapter I-Scope of the Convention;
OECD Model Tax Convention Chapter II-Definitions;
OECD Model Tax Convention Chapter III-Taxation of Income;
OECD Model Tax Convention Chapter IV-Taxation of Capital;
OECD Model Tax Convention Chapter V-Methods for Elimination of Double Taxation;
OECD Model Tax Convention Chapter VI-Special Provisions;
OECD Model Tax Convention Chapter VII-Final Provisions;

French Version of the OECD Model Tax Convention;
UN Model Double Taxation Convention;
Pending Amendments to the UN Model;
Pending Amendments to the OECD Model Tax Convention.

ISBN: 9780421673601

Subjects--Topical Terms:
1. Double Taxation - Conventions - Treaties - U K 2. Double Taxation - U K - Treaties

Dewey Class. No.: 343.04 BAK