Multilateral Tax Treaties
New Developments in International Tax Law
The advantages and disadvantages of multilateral tax treaties have been debated for many years. Although some multilateral tax treaties have been concluded at regional level, the concept has not yet gained wide acceptance. It has become clear however, that diverging provisions in bilateral tax treaties lead to undesired consequences. Tax administrations expend considerable energy to combat tax structures devised by taxpayers and their advisers to attempt to use these differences to their advantage. This engages the resources of both enterprises and tax authorities without their efforts being useful from an economic point of view. This book is…
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Produktdetails
- ISBN: 978-90-411-7736-0
- EAN: 9789041177360
- Produktnummer: 36709031
- Verlag: Wolters Kluwer
- Sprache: Englisch
- Erscheinungsjahr: 1997
- Seitenangabe: 266 S.
- Plattform: EPUB
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