Normal view MARC view ISBD view

Rasmussen, Mogens.

International double taxation / Mogens Rasmussen. - Alphen aan den Rijn : Frederick, MD : Kluwer Law International ; Sold and distributed in North, Central and South America by Aspen Publishers, c2011. - xi, 220 p. : ill. ; 25 cm.

Includes index.

TABLE OF CONTENTS:
Preface;
Chapter 1 Introduction;
Chapter 2 The OECD Model Convention;
Chapter 3 The UN Model;
Chapter 4 Provisions Which Are Not Included in the Model Conventions;
Chapter 5 Agreements Containing a Single Provision Concerning ‘Exchange of Information’;
Chapter 6 New Wording of Article 7 in the 2010-Update of the Model Convention;
Chapter 7 Changes in the Commentaries in the 2010-Update of the Model Convention;
Appendix I The OECD Model and the UN Model Arranged as Parallel Texts;
Appendix II Agreement on Mutual Administrative Assistance Concerning Exchange of Information;
Appendix III Agreement between the Government of Denmark and the Government of the Cayman Islands Concerning Information on Tax Matters;
Index.

ISBN: 9789041134103 9041134107

LCCN: 2011288488

Subjects--Topical Terms:
Double taxation--Treaties.--OECD countries

LC Class. No.: K4475 / .R37 2011