IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions - How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions (Paperback)

The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: whether international law recognizes the concept of abuse of rights, and whether this concept of abuse of rights can be applied to tax treaties. The book then turns to the question of whether provisions included in the tax code that are expressly designed to re-characterize or deal with transactions that are considered to result in unacceptable avoidance of tax under the code can be extended and applied where there is an unacceptable avoidance of tax by virtue of the application of a tax treaty provision.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Series:	IFA Congress Series Set
Release date:	September 1995
First published:	September 1995
Authors:	International Fiscal Association (IFA)
Dimensions:	230 x 234 x 3mm (L x W x T)
Format:	Paperback
Pages:	64
ISBN-13:	978-90-411-0070-2
Categories:	Books > Law > International law > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	90-411-0070-9
Barcode:	9789041100702

Is the information for this product incomplete, wrong or inappropriate? Let us know about it.

Does this product have an incorrect or missing image? Send us a new image.

Is this product missing categories? Add more categories.

Review This Product

No reviews yet - be the first to create one!