[PDF.18tc] Non-Discrimination in International Tax Law (Series on International Taxation)

Non-Discrimination in International Tax Law (Series on International Taxation)

[PDF.up74] Non-Discrimination in International Tax Law (Series on International Taxation)

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 | #5560288 in Books |  1986-06-10 | Original language:English | PDF # 1 |  9.21 x.75 x6.14l,1.35 | File type: PDF | 304 pages

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||Language Notes|Text: English| Introduction: Dutch

Nondiscrimination in International Tax Law provides a discussion of the various restrictions which States must observe in taxing foreign persons. The author analyzes in-depth the restrictions imposed by the nondiscrimination clauses of Article 24 of the 1963 and 1977 OECD Model Double Taxation Conventions. In addition, attention is given to the deviations from these model clauses in the tax treaties concluded by the Netherlands and by the Unite...

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