Author : Dennis Campbell
Publisher : Lulu.com
Page : 596 pages
File Size : 44,7 Mb
Release : 2007-05
Category : Law
ISBN : 1430314532
International Taxation of Low-Tax Transactions [2007] - High-Tax Jurisdictions by Dennis Campbell Pdf
The topics in the country chapters include double taxation relief, taxation of collective investment schemes and fund managers, trusts, residence, alternative minimum tax, treaties, offshore centre, tax regime and classification as low-tax jurisdiction, and sourcing income. The chapter on the EU aspects include direct taxes, VAT, capital duty, Transfer Pricing Convention, Mutual Assistance Directive, case law, Report on Harmful Tax Competition, and electronic commerce. The chapter on model double taxation agreements include the development of double taxation treaties, the commentary, types of double taxation treaties, inheritance tax treaties, and OECD Models.