Source versus Residence
Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives
One of the major objectives of tax treaties has been the avoidance of international double taxation. This is generally accomplished through the agreement of each country to limit, in specified situations set out in double tax treaties, its right to tax income earned from its territory by residents of another country. The OECD Model Tax Treaty, other model conventions, and the bilateral treaties drafted in accordance with these models, allocate the taxing rights between the state of source and the state of residence. The source rules for income taxation are determined by Articles 6 through 21 of the OECD Model Convention. These rules are the p…
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Produktdetails
- ISBN: 978-90-411-4881-0
- EAN: 9789041148810
- Produktnummer: 36707853
- Verlag: Wolters Kluwer
- Sprache: Englisch
- Erscheinungsjahr: 2008
- Seitenangabe: 388 S.
- Plattform: EPUB
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