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Klaus Vogel on double taxation conventions / editors. Prof. Dr. Ekkehart Reimer, Heidelberg Unoversity; Prof. Dr. Alexander Rust, WU Vienna ; author, Johannes Becker, Heidelberg University [and 15 others].

Contributor(s): Publisher: Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2015]Edition: Fourth editionDescription: 2 volumes (xxxiv, 2079 pages) ; 25 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9789041122988 (set : hardback)
  • 9041122982 (set : hardback)
  • 9789041160546 (volume 1)
  • 9789041160553 (volume 2)
Subject(s): DDC classification:
  • 343.04 VOG-I
LOC classification:
  • KK7114 .V6413 2015
Contents:
TABLE OF CONTENTS Chapter I. Scope of the Convention Article 1. Persons Covered Article 2. Taxes Covered Chapter II. Definitions Article 3. General Definitions Article 4. Resident-Residence Article 5. Permanent Establishment Chapter III. Taxation of Income Article 6. Income from Immovable Property Article 7. Business Profits Article 8. Shipping, Inland Waterways Transport and Air Transport Article 9. Associated Enterprises Preface to Articles 10-12 Article 10. Dividends Article 11. Interest Article 12. Royalties Article 13. Capital Gains Ex-Article 14. Independent Personal Services Article 15. Income from Employment Article. 16. Directors’ Fees Article 17. Entertainers and Sportspersons Article 18. Pensions Article 19. Government Service Article 20. Students Article 21. Other Income Chapter IV. Taxation of Capital Article 22. Capital Chapter V. Methods for Elimination of Double Taxation Article 23 A. Exemption Method Article 23 B. Credit Method Chapter VI. Special Provisions Article 24. Non-Discrimination Article 25. Mutual Agreement Procedure Article 26. Exchange of Information Article 27. Assistance in the Collection of Taxes Article 28. Members of Diplomatic Missions and Consular Posts Article 29. Territorial Extensions Chapter VII. Final Provisions Article 30. Entry into Force Article 31. Termination Index
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Holdings
Item type Current library Shelving location Call number Materials specified Status Barcode
BOOKs National Law School REFERENCE SECTION 343.04 VOG-I (Browse shelf(Opens below)) HB Available 37344
BOOKs National Law School REFERENCE SECTION 343.04 VOG-II (Browse shelf(Opens below)) HB Available 37345

Includes bibliographical references and index.

TABLE OF CONTENTS
Chapter I. Scope of the Convention

Article 1. Persons Covered
Article 2. Taxes Covered
Chapter II. Definitions

Article 3. General Definitions
Article 4. Resident-Residence
Article 5. Permanent Establishment
Chapter III. Taxation of Income

Article 6. Income from Immovable Property
Article 7. Business Profits
Article 8. Shipping, Inland Waterways Transport and Air Transport
Article 9. Associated Enterprises
Preface to Articles 10-12
Article 10. Dividends
Article 11. Interest
Article 12. Royalties
Article 13. Capital Gains
Ex-Article 14. Independent Personal Services
Article 15. Income from Employment
Article. 16. Directors’ Fees
Article 17. Entertainers and Sportspersons
Article 18. Pensions
Article 19. Government Service
Article 20. Students
Article 21. Other Income
Chapter IV. Taxation of Capital

Article 22. Capital
Chapter V. Methods for Elimination of Double Taxation

Article 23 A. Exemption Method
Article 23 B. Credit Method
Chapter VI. Special Provisions

Article 24. Non-Discrimination
Article 25. Mutual Agreement Procedure
Article 26. Exchange of Information
Article 27. Assistance in the Collection of Taxes
Article 28. Members of Diplomatic Missions and Consular Posts
Article 29. Territorial Extensions
Chapter VII. Final Provisions

Article 30. Entry into Force
Article 31. Termination
Index

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