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Taxation of Capital Gains under the OECD Model Convention

consequence, Article 13 of the OECD Model Convention - covering capital gains - has emerged as one of the documentand#8217;s key provisions. Despite;

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Europe-China Tax Treaties

countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and;

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Model Tax Convention on Income and on Capital

Model Tax Convention on Income and on Capital is een boek van OECD;

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International Double Taxation

and capital tax conventions based on the OECD Convention as well as selected legislation and case law. It’s an ideal reference for lawyers and;

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Model Tax Convention on Income and on Capital

This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter;

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Model tax convention on income and on capital

This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter;

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IFA

under Article 7. Practitioners and academics whose work involves or is affected by the OECD Model Convention will appreciate this;

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Taxation of Athletes Participating in the Olympic Games

based on the OECD Model Tax Convention. Article 17 of the OECD Model provides an exceptional allocation rule that gives the Olympic host state;

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Capital Gains Taxation

international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the;

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The Application of the Oecd Model Tax Convention to Partnerships

benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis;

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The Taxation of Permanent Establishments

Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications;

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Non-discrimination in Tax Treaty Law and World Trade Law

that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect;

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Cross-Border Taxation of Permanent Establishments

and compares the OECD Model Tax Convention with country-specific source taxation rules, focusing on possible tax system changes and offering;

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Capital Mobility

alternative exchange rate regimes. They also address the erosion of capital taxation as a source of government revenue, the contribution of mobile;

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Capital Mobility

alternative exchange rate regimes. They also address the erosion of capital taxation as a source of government revenue, the contribution of mobile;

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Taxation of cross-border inheritances and donations. Suggestions for improvement

1982 OECD Model Tax Convention for the avoidance of double taxation with respect to taxes on inheritances, estates and gifts (OECD IHTMTC), and;

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Nigerian Revenue Law

and estates; international taxation; capital gains tax; and tax appeals. The author is an expert in taxation in Nigeria working with Price;

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The OECD Convention on Bribery

The OECD Convention is the first major international treaty specifically to address 'supply-side bribery' by sanctioning the briber. The;

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Bloomsbury's Tax Rates and Tables

; Taxation of Companies; Capital Gains Tax; Inheritance Tax; Capital Allowances; Stamp Taxes; Value Added Tax; Insurance Premium Tax; Landfill Tax;

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International Taxation of Income from Services under Double Taxation Conventions

. Accordingly, the interpretation and application of double taxation conventions (DTCs) to income from services has become a dominant focus in the;

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Bloomsbury's Tax Rates and Tables

Profits; Taxation of Companies; Capital Gains Tax; Inheritance Tax; Capital Allowances; Stamp Taxes; Value Added Tax; Insurance Premium Tax;

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Bloomsbury's Tax Rates and Tables

; Taxation of Companies; Capital Gains Tax; Inheritance Tax; Capital Allowances; Stamp Taxes; Value Added Tax; Insurance Premium Tax; Landfill Tax;

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Bloomsbury's Tax Rates and Tables

; Taxation of Companies; Capital Gains Tax; Inheritance Tax; Capital Allowances; Stamp Taxes; Value Added Tax; Insurance Premium Tax; Landfill Tax;

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Bloomsbury's Tax Rates and Tables 2012/13

; Taxation of Companies; Capital Gains Tax; Inheritance Tax; Capital Allowances; Stamp Taxes; Value Added Tax; Insurance Premium Tax; Landfill Tax;

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Oecd Convention On Bribery

The OECD Convention on Bribery established an international standard for compliance with anti-corruption rules, and has subsequently been;

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Fundamental Capital Income Tax Reforms

The present German tax system is complicated, non-transparent and does not follow any theoretical model of taxation in a consistent way;

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Taxation of Deceased Estates for Estate Practitioners

A practical easy reference guide for Estate Practitioners on the taxation issues encountered during the administration of a Deceased Estate;

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