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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Company law
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The Application of the OECD Model Tax Convention to Partnerships - A Critical Analysis of the Report prepared by the OECD Committee on Fiscal Affairs (Paperback)
Loot Price: R2,622
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The Application of the OECD Model Tax Convention to Partnerships - A Critical Analysis of the Report prepared by the OECD Committee on Fiscal Affairs (Paperback)
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This work provides a critical commentary on the OECD Report on
Partnerships, which was published in 1999. This report is the first
comprehensive analysis of the tax treatment of partnerships and
potentially, the subject of extensive discussion among tax
practitioners and academics in the years to come. The OECD
Committee has put forward a set of general principles based on a
detailed analysis of practical examples. This book summarizes these
principles and examines the validity of the premises from which the
principles were derived. The critical analysis and in-depth study
of practical problems offered here should be of significant value
to practitioners and researchers dealing with this complex subject
matter.
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