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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law

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IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions - How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions (Paperback) Loot Price: R2,257

Discovery Miles 22 570

Repayment Terms: R212 pm x 12*

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IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions - How Domestic Anti-Avoidance Rules Affect Double...

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

International Fiscal Association (IFA)

Series: IFA Congress Series Set

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Loot Price R2,257 Discovery Miles 22 570 | Repayment Terms: R212 pm x 12*

Expected to ship within 10 - 15 working days

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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 Promotions
LSN:	90-411-0070-9
Barcode:	9789041100702