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BOOKs
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National Law School | REFERENCE SECTION | 343.04 SCH (Browse shelf(Opens below)) | Not For Loan | 27643 |
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| 343.04 CHO Transfer of pricing and tax avoidance : Jurisdicational comparisons | 343.04 MUR Tax avoidance / | 343.04 PIS The impact of community law on tax treaties : Issues and solutions | 343.04 SCH Schwarz on tax treaties / | 343.04 SCH-2 Tax treaties | 343.04 SKA Permanent establishment : Erosion of a tax treaty principle | 343.04 VOG-I Klaus Vogel on double taxation conventions / |
Contents include:
· The Legal Framework: United Kingdom Law
· The Legal Framework: European Community Law
· Interpretation of Treaties
· Scope of Tax Treaties: Taxes covered and Territorial
· Access to Treaty Benefits: Personality, Fiscal Domicile and Nationality
· Permanent Establishment
· Distributive Provisions of Income Tax Treaties
· Business Profits
· Income from Property
· Employment and Pensions
· Capital Gains
· Other Income and Miscellaneous Cases
· Treaties and European Tax Directives
· Elimination of Double Taxation: Credit for Foreign Tax
· Non- Discrimination
· Treaty shopping and Other Avoidance
· Practical Application
· Disputes and Mutual Agreement Procedure
· European Arbitration Convention
· Mutual Assistance: Exchange of Information and Collection of Taxes
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