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https://www.riss.kr/link?id=M16581148
Alphen aan den Rijn, The Netherlands : Kluwer Law International B. V., [2021] ⓒ2021
2021
영어
343.410526 판사항(23)
9789403526300
9403526300
일반단행본
네덜란드
Schwarz on tax treaties / Jonathan Schwarz, BA, LLB (Witwatersrand); LLM (University of California, Berkeley), FTII, Barrister, Advocate of the High Court of South Africa, Barrister and Solicitor, Alberta, Canada.
Sixth edition
xxx, 781 pages ; 25 cm
Includes bibliographical references and index.
The Legal Framework: International Law -- The Legal Framework: National Law - The United Kingdom; Éire (Ireland) -- The Legal Framework: European Law -- Interpretation of Tax Treaties -- Scope of Tax Treaties: Taxes Covered, Territorial and Temporal Scope -- Access to Treaty Benefits: Fiscal Domicile, Personality 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 -- Non-discrimination -- Treaty Shopping and Other Avoidance -- Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting -- Administration of Treaties -- Disputes and Mutual Agreement Procedure -- EU Directive on Dispute Resolution and the Arbitration Convention -- International Administrative Cooperation.
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