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PRINTED BOOKS

Title Commentary to the US-Netherlands Income Tax Convention / by Mary C. Bennett ... [and others].

Published The Hague ; Boston : Kluwer Law International, 1995-

Copies

Location Call No. Status
 UniM Law ST 5  KM 336.55 BENN    ASK AT DESK
Physical description l volumes (loose-leaf) ; 25 cm
Summary A recent tax treaty has major potential implications, setting a precedent toward progress in international fiscal relations & creating a relationship which will be closely watched by all those with an interest in international finance & taxation. The Convention between the United States & the Netherlands for the avoidance of Double Taxation & the Prevention of Fiscal Evasion with respect to taxes on income (the Treaty) became effective on January 1, 1994. Practitioners need a complete understanding of the Treaty in order to give accurate advice & to operate effectively within its boundaries. The complex & sometimes unique provisions of the Treaty make guidance as to the meaning & interpretation of its new rules essential. Kluwer Law International, in partnership with the Amsterdam & Washington D.C. offices of the eminent law firm, Baker & McKenzie, has undertaken publication of this informative looseleaf work in an effort to provide practitioners with a sophisticated comprehension of the ramifications of the Treaty. This Commentary presents a detailed discussion of the various provisions of the Treaty & their context within the domestic tax legislation of the United States & the Netherlands, placing special emphasis on the complex fiscal interrelationship between the two countries. Practical features include the following: . article-by-article commentary on the Treaty; . important caveats, such as a specification of differences between the Treaty & the provisions of the OECD model; . case law; . relevant literature; . detailed annexes, allowing the user to review the text of the Treaty & protocol in both English & Dutch; & . text of the correspondence, memorandum of understanding, exchange of notes, U.S. Treasury Department Technical Explanation, U.S. Senate Foreign Relations Committee Report, Dutch Memorie van Antwoord & implementary rules, as well as other important documents. The practicality & quality of the guidance it provides make Commentary to the United States-Netherlands Income Tax Convention a highly-valued resource for practitioners dealing with tax issues.
Other author Bennett, Mary C.
Netherlands. Treaties, etc. United States, 1992 December 18.
Subject Double taxation -- Netherlands -- Treaties.
Double taxation -- United States -- Treaties.
ISBN 9065448934