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Double Taxation Conventions
This work presents the principles of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organization for Economic Co-operation and Development (OECD) which forms the framework for this work.
| Author(s) | Edited by Philip Baker, QC. |
|---|---|
| Publisher | Sweet & Maxwell Ltd |
| Format | Loose-leaf |
| Pages | 154 |
| Published in | United Kingdom |
| Published | 4 Oct 2001 |
| Availability | Available |
This work presents the principles of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organization for Economic Co-operation and Development (OECD) which forms the framework for this work.
Introduction. Tables. Introductory topics: An outline history of the OECD Model. The nature, purpose, types and operation of the double taxation conventions. Domestic law and treaty law (and treaty override). State succession and double taxation conventio
