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ePub Multilateral Tax Treaties (International Taxation, 18) download

by Michael Lang,Helmut Loukota,Albert J. Rädler,Gerald Toifl,Franz Wassermeyer,Christoph Urtz,Josef Schuch

ePub Multilateral Tax Treaties (International Taxation, 18) download
Author:
Michael Lang,Helmut Loukota,Albert J. Rädler,Gerald Toifl,Franz Wassermeyer,Christoph Urtz,Josef Schuch
ISBN13:
978-9041107046
ISBN:
9041107045
Language:
Publisher:
Kluwer Law International; 1 edition (April 22, 1998)
Category:
Subcategory:
Economics
ePub file:
1620 kb
Fb2 file:
1622 kb
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Rating:
4.7
Votes:
922

Multilateral Tax Treaties provides incisive and thought-provoking reading for the international tax specialist and . The Elimination of Double Taxation Within the EU. 105. The Personal Scope of a Multilateral Tax Treaty. 119. overall limitation.

Multilateral Tax Treaties provides incisive and thought-provoking reading for the international tax specialist and generates further discussion on this important topic. 140. Mutual Agreement and Arbitration Procedures.

Multilateral Tax Treaties provides incisive and thought-provoking reading for the international tax specialist and .

ISBN-13: 978-9041188366. Michael Lang is Head of the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) and academic director of both the LLM Program in International Tax Law and the Doctoral Program in International Business Taxation (DIBT) of this University.

Multilateral Tax Treaties book. 1. Most Favoured Nation Concept in Tax Treaties, Albert J R�dler. 11. Draft for a Multilateral Tax Treaty, Michael Lang, Josef Schuch, Christoph Urtz and Mario Z�ger Index. 2. Does the EC Treaty Force the EU Member States to Conclude a Multilateral Tax Treaty?, Franz Wassermeyer 3. Bilateral Tax Treaties Multilateralised by the EC Treaty, Josef Schuch. 4. The Bilateral Tax Treaties Concluded between EU Member States, Gerald Toifl.

Multilateral Tax Treaties (International Taxation, 18). series . Schriftenreihe zum internationalen Steuerrecht. Michael Lang Helmut Loukota Albert J. Rädler Josef Schuch Gerald Toifl Christoph Urtz Franz Wassermeyer. Multilateral Tax Treaties Michael Lang (author), Helmut Loukota (author), Albert J. Rädler (author) Linde Verlag, Wien, 1997 . catalog. Multilateral Tax Treaties provides incisive and thought-provoking reading for the international tax specialist and generates further discussion on this important topic. Business & Economics – Public Finance, Double taxation, International

Their fields of specialization are International and European Tax Law and Business Tax Law.

Dr. Christoph Urtz is a member of Baker McKenzie's Austria Tax Practice Group. Professional Associations and Memberships. International Fiscal Association - Member. Austrian Chamber for Tax Advisors - Corresponding Member, Scientific Tax Board.

Daniël S. Smit, PhD in international tax law and European taxation at the Fiscal Institute Tilburg of Tilburg University, The Netherlands.

Michael Lang, professor and head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business). Josef Schuch, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business). Daniël S.

Multilateral tax treaties by Lang, Michael Dr, Helmut Loukota, Albert J. Radler, Josef Schuch, Gerald Toifl, Christoph Urtz, Franz Wassermeyer, Mario . Multilateral tax treaties.

Multilateral tax treaties. new developments in international tax law. by Lang, Michael Dr, Helmut Loukota, Albert J. Radler, Josef Schuch, Gerald Toifl, Christoph Urtz, Franz Wassermeyer, Mario Zuger. Published 1998 by Kluwer Law International in London, Boston.

International tax practice demands a constantly renewed understanding of tax treaty provisions and how they are applied

International tax practice demands a constantly renewed understanding of tax treaty provisions and how they are applied. Practitioners working with Western European taxation must master the further complexity introduced by the interplay between Community law and national law, especially as it affects the administration of tax law in the various countries.

Differing provisions in bilateral tax treaties lead to undesired consequences. Tax administrations expend considerable energy combating tax structures devised by taxpayers and their advisers who attempt to use these differences to their advantage. This battle uselessly engages the resources of both enterprises and tax authorities. A model multilateral tax treaty could provide the solution to this problem. The advantages and disadvantages of multilateral tax treaties have been debated for many years. While some multilateral tax treaties have been concluded at regional levels, the concept has yet to gain wide acceptance. Multilateral Tax Treaties results from a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project sought to produce a draft multilateral tax treaty modeled on the OECD Model Income Tax Convention while examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a thorough analysis of the arguments for and against the conclusion of a multilateral tax treaty and of the various European law issues that arise in this context. Multilateral Tax Treaties provides incisive and thought-provoking reading for the international tax specialist and generates further discussion on this important topic.