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Hardcover Practical Issues in the Application of Double Tax Conventions: Problemes Pratiques D'Application Des Conventions Contre La Double Imposition Book
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ISBN: 904111002X

ISBN13: 9789041110022

Practical Issues in the Application of Double Tax Conventions: Problemes Pratiques D'Application Des Conventions Contre La Double Imposition

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Double tax conventions (DTCs) are growing in both number & complexity. As a result, the practical aspects of applying DTCs have increased in importance for tax authorities & taxpayers, & measures to ensure better operation of DTCs at a national level have a particular urgency. Results have included new rules for handling double tax claims, state transfers from exemption-based approaches to credit-based approaches to international tax issues, & the...

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Format: Hardcover

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