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conventions fiscales internationales --- arbitrage --- congres --- internationale belastingverdragen --- congressen
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Tax law --- conventions fiscales internationales --- ocde --- internationale belastingverdragen --- oeso
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conventions fiscales internationales --- double imposition --- ocde --- eua --- internationale belastingverdragen --- dubbele belasting --- oeso --- vsa
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Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law. This book provides the answers. An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators' views. The OECD Model Convention serves as the organisational basis for this work. Each chapter focuses on one article of the Convention and provides: the wording of the article and that of the respective articles of the UN and US Models, the official Commentary by OECD, and an extensive discussion by the authors of the legal problems involved. In addition, Klaus Vogel on Double Taxation Conventions offers an account of all German tax treaties, how they differ from the model provisions, and the potential practical impact of such differences.
internationale belastingverdragen --- conventions fiscales internationales --- Tax law --- Germany --- Double taxation --- Treaties. --- Double taxation - Germany - Treaties. --- Double taxation - Treaties.
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Taxes --- Tax law --- vaste inrichting --- conventions fiscales internationales --- établissement stable --- internationale belastingverdragen --- Double taxation. --- International business enterprises --- Taxation --- Law and legislation.
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Law --- Commercial law --- Droit --- Droit commercial --- droit fiscal --- conventions fiscales internationales --- droit social --- droit commercial --- portugal --- fiscaal recht --- internationale belastingverdragen --- sociaal recht --- handelsrecht
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Double taxation --- Double imposition --- Treaties --- Conventions --- Treaties. --- conventions fiscales internationales --- International taxation (Double taxation) --- Taxation, Double --- Taxation --- Conflict of laws --- internationale belastingverdragen --- Law and legislation
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