Rayon Economie mondiale
The OECD model tax Convention : a comprehensive technical analysis

Fiche technique

Format : Broché
Nb de pages : 412 pages
Poids : 700 g
Dimensions : 17cm X 24cm
ISBN : 978-99959-626-9-2
EAN : 9789995962692

The OECD model tax Convention

a comprehensive technical analysis


Paru le
Broché 412 pages

Quatrième de couverture

The OECD

Model Tax Convention

A comprehensive technical analysis

The volume of cross-border transactions realized by individuals and enterprises has soared dramatically in recent years amid an increasingly globalized economy.

In these circumstances, taxpayers are frequently subject to tax in two (or more) jurisdictions which is an obstacle to international trade and investment.

Bilateral tax treaties are an efficient tool to eliminate double taxation and promoting the development of economic ties between countries. Most tax treaties worldwide are based on the OECD's Model Convention with respect to taxes on income and on capital and follow both its structure and wording. Its objective is the harmonization of tax treaties concluded by OECD member states through clarification and standardization ; thereby resulting in common solutions being applied by all countries to identical cases of double taxation.

Reading this thorough and authoritative guide is indispensable for an in-depth understanding of the OECD Model ; charts, overviews and case studies will accompany the reader in assessing the vital elements to consider in each tax analysis. Tax advisers, finance managers, business practitioners and tax students should gain substantially from the insights provided in this book.

Biographie

Oliver R. Hoor
The author is a Certified Luxembourg Accountant (Expert Comptable) and a German Certified Tax Advisor (Steuerberater). He has gained over seven years' experience in international tax advisory firms in Luxembourg.

Avis des lecteurs

Du même auteur : Oliver R. Hoor