The item you selected is unavailable, but we found something similar.

Picture 1 of 1

Stock photo

Judicial Interpretation of Tax Treaties : The Use of the OECD Commentary, Har... - Picture 1 of 1

Elgar Tax Law and Practice Ser.: Judicial Interpretation of Tax Treaties : The Use of the OECD Commentary by Carlo. Garbarino (2016, Hardcover)

Be the first towrite a review.

Great Book Prices Store (302175)
96.8% positive feedback

Price:

$301.20

Free shipping

Estimated delivery Sat, May 25 - Thu, Jun 6

Returns:

14 days returns. Buyer pays for return shipping.

Condition:

Brand New

About this product

Product Information

Judicial Interpretation of Tax Treaties is a detailed, comprehensive analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to the OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: Firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation. Key features: - A detailed and structured introduction to the main issues of tax treaties - Ideal for practitioners requiring a grounding in the functioning of tax treaty law - Concise summaries of the relevant issues, cases, and problems for each discrete chapter - Offers a basic 'globalized' handbook that is missing in the current literature about judicial application of tax treaties. This comprehensive treatment of tax treaty law is a ready reference for tax practitioners, and an essential introduction for non-specialists. The book can also be used as a companion to courses in international taxation.

Product Identifiers

Publisher
Elgar Publishing, Incorporated, Edward
ISBN-10
1785365878
ISBN-13
9781785365874
eBay Product ID (ePID)
228839771

Product Key Features

Author
Carlo. Garbarino
Publication Name
Judicial Interpretation of Tax Treaties : the Use of the Oecd Commentary
Format
Hardcover
Language
English
Publication Year
2016
Series
Elgar Tax Law and Practice Ser.
Type
Textbook
Number of Pages
704 Pages

Dimensions

Item Length
9.9in
Item Height
1.7in
Item Width
7in
Item Weight
40.8 Oz

Additional Product Features

Lc Classification Number
K4464
Table of Content
Contents: 1. Scope of the Treaties 2. Residence for Treaty Purposes 3. Definition of Permanent Establishment 4. Business Profits and Associated Enterprises 5. Income from Immovable Property, Capital Gains, and Capital 6. Income from Equity and from Debt 7. Royalties 8. Income from Employment, Directors' Fees, and Students 9. Entertainers and Sportspersons 10. Pensions and Government Service 11. Other Income and International Transport 12. Methods for Elimination of Double Taxation 13. Non-Discrimination 14. Mutual Agreement Procedure 15. Exchange of Information and Assistance in Collection Index
Copyright Date
2016
Target Audience
Scholarly & Professional
Topic
Practical Guides, Development / Economic Development, Taxation, International / Taxation, Taxation / General
Lccn
2016-942177
Dewey Decimal
343/.0526
Dewey Edition
23
Genre
Law, Business & Economics

All listings for this product

item 1 Judicial Interpretation of Tax Treaties : The Use of the OECD Commentary, Har...
$301.19
Free shipping
item 2 Judicial Interpretation of Tax Treaties : The Use of the OECD Commentary, Har...
$301.20
Free shipping

Best Selling in Textbooks

See all

Current slide {CURRENT_SLIDE} of {TOTAL_SLIDES}- Best Selling in Textbooks

Diagnostic and Statistical Manual of Mental Disorders DSM-5-TR by American Psychiatric Association (2022, Trade Paperback)
4.6 out of 5 stars based on 16 product ratings
$35.70 New
$32.99 Used
Leadership : Theory and Practice by Peter G. Northouse (2021, Trade Paperback, Revised edition)
5.0 out of 5 stars based on 1 product rating
$19.98 New
$10.00 Used
Teaching Good Learner Repertoires by Steve Ward (2013, Trade Paperback)
5.0 out of 5 stars based on 3 product ratings
$50.23 New
$14.99 Used
Self Heal by Design : The Role of Micro-organisms for Health by Barbara O'Neill (2018, Trade Paperback)
5.0 out of 5 stars based on 15 product ratings
$29.99 New
---- Used
Research Design : Qualitative, Quantitative, and Mixed Methods Approaches by J. David Creswell and John W. Creswell (2022, Trade Paperback)
4.2 out of 5 stars based on 5 product ratings
$20.98 New
$18.00 Used
Designing Data-Intensive Applications : The Big Ideas Behind Reliable, Scalable, and Maintainable Systems by Martin Kleppmann (2017, Trade Paperback)
4.9 out of 5 stars based on 17 product ratings
$18.24 New
$15.86 Used
Cognitive Behavior Therapy : Basics and Beyond by Judith S. Beck (2020, Hardcover)
5.0 out of 5 stars based on 4 product ratings
$19.80 New
$17.66 Used

Save on Textbooks

Current slide {CURRENT_SLIDE} of {TOTAL_SLIDES}- Save on Textbooks

Diagnostic and Statistical Manual of Mental Disorders DSM-5-TR Brand new
$32.00
Trending at $42.48
International Building Code IBC 2021 International Code Council Paperback
$49.99
Trending at $63.99
Spiral: Desk Reference to the Diagnostic Criteria from DSM-5-TR
$9.99
Trending at $12.20
International Code Council Ser.: 2021 International Residential
$52.49
Trending at $68.00
National Electrical Code Handbook, 2023 Edition
$62.99
Trending at $69.00
National Electrical Code (NEC) NFPA 70 2020 Edition Spiral USA STOCK
$33.90
Trending at $36.40

Shop by category

Picture 1 of 1

Elgar Tax Law and Practice Ser.: Judicial Interpretation of Tax Treaties : The Use of the OECD Commentary by Carlo. Garbarino (2016, Hardcover)

About this product

Product Information

Product Identifiers

Product Key Features

Dimensions

Additional Product Features

All listings for this product

item 1 Judicial Interpretation of Tax Treaties : The Use of the OECD Commentary, Har...

item 2 Judicial Interpretation of Tax Treaties : The Use of the OECD Commentary, Har...

Best Selling in Textbooks

Diagnostic and Statistical Manual of Mental Disorders DSM-5-TR by American Psychiatric Association (2022, Trade Paperback)

Leadership : Theory and Practice by Peter G. Northouse (2021, Trade Paperback, Revised edition)

Teaching Good Learner Repertoires by Steve Ward (2013, Trade Paperback)

Self Heal by Design : The Role of Micro-organisms for Health by Barbara O'Neill (2018, Trade Paperback)

Research Design : Qualitative, Quantitative, and Mixed Methods Approaches by J. David Creswell and John W. Creswell (2022, Trade Paperback)

Designing Data-Intensive Applications : The Big Ideas Behind Reliable, Scalable, and Maintainable Systems by Martin Kleppmann (2017, Trade Paperback)

Cognitive Behavior Therapy : Basics and Beyond by Judith S. Beck (2020, Hardcover)

Save on Textbooks

Diagnostic and Statistical Manual of Mental Disorders DSM-5-TR Brand new

International Building Code IBC 2021 International Code Council Paperback

Spiral: Desk Reference to the Diagnostic Criteria from DSM-5-TR

International Code Council Ser.: 2021 International Residential

National Electrical Code Handbook, 2023 Edition

National Electrical Code (NEC) NFPA 70 2020 Edition Spiral USA STOCK

You may also like

Business, Economics & Industry Nonfiction Taxes Hardcovers Books

Nonfiction Taxes Paperbacks Books in English

Nonfiction Books in English Fiction & Taxes

Law Hardcover Textbooks

Constitutional Law Hardcover Textbooks

Law & Government American (US) Hardcover Antiquarian & Collectible Books