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Shifting cultivation

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This book, 'Anti-Abuse Rules and Tax Treaties', edited by Georg Kofler, Michael Lang, Pasquale Rust, Josef Spies, Claus Staringer, and Rita Szudoczky, provides an in-depth analysis of international tax law with a focus on anti-abuse rules in the context of tax treaties. It explores the impact of domestic General Anti-Avoidance Rules (GAARs) and Specific Anti-Avoidance Rules (SAARs) on tax treaties, the concept of dual residency, and the implications of minimum holding periods. The book also addresses the indirect transfers of immovable property, shares, and rights, and discusses limitations on benefits and permanent establishments. It is intended for tax law practitioners, academics, and students in international taxation, providing a comprehensive guide to contemporary challenges and practices in the field.

Double taxation. --- Tax shifting.

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Shifting cultivation --- Soil conservation --- Congresses --- Congresses

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Tax incidence --- Tax shifting --- Impôt --- Incidence

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Agricultural systems --- Shifting cultivation --- Congresses --- Congresses