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Title Treaty shopping : an emerging tax issue and its present status in various countries / edited by Helmut Becker, Felix J. Wurm.

Published Deventer, The Netherlands ; Boston : Kluwer Law and Taxation Publishers, [1988]


Location Call No. Status
 UniM Law  KM 336.55 TREA    AVAILABLE
Physical description pages cm
Summary The Trust is a worldwide legal phenomenon which is used for a variety of purposes. The authors provide a historical background refering to the trust's past & present uses including the Hague Convention on Trusts & the OECD Model Convention. The authors compare the trust & its tax consequences in some common law countries namely the UK & the U.S.A. & in a number of civil law countries as Switzerland, The Netherlands & France.
Other author Becker, Helmut (Rechtsanwalt)
Wurm, Felix J.
Subject Double taxation -- Treaties.
Tax evasion (International law)
Tax havens.
ISBN 9065443355