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> > > The OECD Model Tax Convention – A comprehensive technical analysis

The OECD Model Tax Convention – A comprehensive technical analysis

ISBN : 9782919778669

Oliver R. Hoor

70,00  TTC

The  volume  of  cross-border  transactions  realized  by individuals  and  enterprises  has soared  dramatically  in recent years amid an increasingly globalized economy.

Étiquette : .

The volume of cross-border transactions realized by individuals and enterprises has soared dramatically in recent years amid an increasingly globalized economy. In these circumstances, taxpayers are frequently subject to tax in two (or more) jurisdictions which is an obstacle to international trade and investment.Bilateral tax treaties are an efficient tool to eliminate double taxation and promoting the development of economic ties between countries. Most tax treaties worldwide are based on the OECD’s Model Convention with respect to taxes on income and on capital and follow both its structure and wording. Its objective is the harmonization of tax treaties concluded by OECD member states through clarification and standardization; thereby resulting in common solutions being applied by all countries to identical cases of double taxation.
Reading this thorough and authoritative guide is indispensable for an in-depth understanding of the OECD Model; charts, overviews and case studies will accompany the reader in assessing the vital elements to consider in each tax analysis. Tax advisers, finance managers, business practitioners and tax students should gain substantially from the insights provided in this book.

 Table of contents - OECD

À propos de l'auteurVisitez le site web de l'auteur

Oliver R. Hoor

Oliver is an International Tax Partner with ATOZ (Taxand Luxembourg) who has more than 15 years of experience in Luxembourg and international taxation with a focus on Alternative Investments (Private Equity, Real Estate, Sovereign Wealth Funds, Hedge Funds), Mergers & Acquisitions and Multinational Groups. He published more than 170 articles and books on Luxembourg and international taxation including, in particular, Transfer Pricing, the OECD Base Erosion and Profit Shifting (“BEPS”) Project, the OECD Model Tax Convention, EU Law and the State Aid investigations of the EU Commission. He is also a Luxembourg Chartered Accountant (Expert Comptable) and a German Certified Tax Advisor (Steuerberater).

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Poids 958 g
UGS

POECD2015

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