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Book Cover
PRINTED BOOKS
Author Raad, C. van (Cornelis), 1946-

Title Nondiscrimination in international tax law / Kees van Raad.

Published Deventer ; Boston : Kluwer Law and Taxation, [1986]
©1986

Copies

Location Call No. Status
 UniM Law ST 5  KM 336.5 RAAD    AVAILABLE
Physical description xix, 284 pages ; 25 cm.
Series Series on international taxation ; no. 6.
Series on international taxation ; no. 6.
Bibliography Bibliography: pages 271-284.
Summary This book is a comprehensive review of the tax treaty concept of a 'permanent establishment' from its origins in early Prussian & British tax law to its present manifestation in over 1250 bilateral income tax treaties written by two of the leading authors on the subject, The book covers both Anglo Saxon & civil law precedent, The OECD & US model treaties used in developed country treaties & the differing approach of the UN model for developing countries. The book exhanstively deals with all aspects of the 'fixed place of business' & 'dependent agency' permanent establishments & the exceptions for independent agents, permitted ancilliary activities & parent subsidiary relationships. The text integrates conceptual analyses & technical discussion with relevant tax planning opportunities, appropriately highlighted or diagrammed. A number of valuable tax planning techniques are presented which have not been previously discussed in any literature. Concisely written, easily readible & topically organized for quick reference, this book is an essential desk reference volume for lawyers, accountants, finance & marketing directors with international clients or responsiblities.
Subject Aliens -- Taxation.
Double taxation.
Double taxation -- Netherlands.
Aliens -- Taxation -- Netherlands.
Double taxation -- United States.
Aliens -- Taxation -- Law and legislation -- United States.
ISBN 9065442669