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010    _a9789087220235
       _bbrochado
       _daquisição
090    _a219382
099    _c2012-06-22
       _d2012-06-22
100    _a20151009              frey50       
101    _aeng
       _deng
102    _aGB
105    _ay^^^z^^^001yy
106    _ar
200 1  _aInternational tax policy and double tax treaties
       _bTexto impresso
       _ean introduction to principles and application
       _fKevin Holmes
210    _aAmsterdam
       _cInternational Bureau of Fiscal Documentation
       _dcop. 2007
215    _aXVIII, 414 p.
       _d23 cm
317    _aCEJEA - Centro de Estudos Jurídicos, Económicos e Ambientais
330    _aSummary:
1. International tax policy, p. 1
2. Double taxation, p. 19
3. Double tax treaties, p. 53
4. Legal framework of double tax treaties, p. 69
5. Structure of double tax treaties, p. 85
6. Treaty relief from juridical double taxation, p. 99
7. Personal and material scope of double tax treaties, p. 115
8. Residence, p. 125
9. Permanent establishments, p. 147
10. Business profits, p. 175
11. Associated enterprises, p. 201
12. Dividends, p. 213
13. Interest, p. 243
14. Royalties, p. 257
15. Immovable property, p. 283
16. Capital gains, p. 293#17. Personal services, p. 309
18. Other distributive articles, p. 339
19. International tax avoidance, p. 357
20. Administration of double tax treaties, p. 391
330    _aAbstract:
Regardless of a taxpayer's background or geographical location, international tax law and practice are underpinned by generic principles which must be considered when a country taxes cross-border transactions and economic events, International tax policy and double tax treaties gives the reader an understanding of the concepts that underlie international tax law and double tax treaties.
It is an introductory book, written primarily as a teaching text for generic international taxation courses for an international readership. Therefore, it does not focus on the international tax regimes of a particular country or countries, although it does draw on the tax law, double tax treaties, and experience of different countries to illustrate the application of general principles and propositions. The concepts addressed in the book are applicable to the international tax systems of developed, developing, and transitional economies.
The book is an excellent learning tool for students and offers a useful refresher to experienced practitioners on the fundamental principles on which practice in the field is (or should be) based. The numerous case studies provide the reader with the opportunity to apply the principles and examples discussed to factual situations. (International Bureau of Fiscal Documentation)
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       _aHolmes,
       _bKevin
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001     219382
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