Avoidance of Double Non-Taxation

Series on International Tax Law, Volume 26

Michael Lang (Autor)

Buch | Softcover

504 Seiten

2003 | 2003
Linde Verlag Ges.m.b.H.
978-3-7073-0489-3 (ISBN)

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Avoidance of Double Non-Taxation

Michael Lang

2003

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Tax treaties are concluded to avoid double taxation. The effects these treaties trigger frequently go beyond double taxation. In practice, tax treaties may also lead to cases of double non-taxation. In several situations double non-taxation can result from the application of a tax treaty. Double non-taxation is generally considered to be an undesirable effect resulting from the application of a tax treaty. Therefore, several approaches have recently been developed to avoid this undesirable result. The OECD Committee on Fiscal Affairs dealt with that issue when the OECD Model Convention and the Commentaries were modified, tax treaty negotiators insert certain specific provisions to avoid non-taxation in specific situations in bilateral tax treaties, and tax authorities very often try to avoid non-taxation by having that purpose in mind when applying a certain tax treaty provision. 60 experts, including the National Reporters, convened for a joint conference on Double Non-Taxation in Hernstein (Austria) form 20 - 22 June 2002. 19 National Reports from nearly all EU countries as well as Switzerland, the Czech Republic, Latvia, Poland, Russia, and Slovakia dealt with this topic and have been compiled and published in this volume.

ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU.

Erscheint lt. Verlag	1.10.2003
Reihe/Serie	Schriftenreihe zum Internationalen Steuerrecht ; 26
Sprache	englisch
Maße	155 x 225 mm
Gewicht	700 g
Einbandart	kartoniert
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht ► Internationales Steuerrecht
Schlagworte	Doppelbesteuerung • Doppelbesteuerungabkommen • Doppelbesteuerungsabkommen • double taxation • Internationales Steuerrecht • tax treaties
ISBN-10	3-7073-0489-2 / 3707304892
ISBN-13	978-3-7073-0489-3 / 9783707304893
Zustand	Neuware