Other Income Under Tax Treaties

Author: Alexander Bosman
Publisher: Kluwer Law International
ISBN: 9789041166104
Size: 54.35 MB
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Bilateral tax treaties are often, to a greater or lesser extent, based on the OECD Model Convention.

The Missing Keystone Of Income Tax Treaties

Author: Joanna Wheeler
Publisher: IBFD
ISBN: 9087221231
Size: 39.58 MB
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"This thesis reveals a fundamental flaw in the OECD Model, namely that it pays no attention to the person who is liable to tax in respect of the income for which treaty benefits are claimed.

Multilateral Tax Treaties

Author: Michael Lang
Publisher: Kluwer Law International
ISBN: 9041107045
Size: 29.35 MB
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The advantages and disadvantages of multilateral tax treaties have been debated for many years. While some multilateral tax treaties have been concluded at regional levels, the concept has yet to gain wide acceptance.

International Taxation

Author: Joseph Isenbergh
ISBN: 9781599414416
Size: 80.51 MB
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The Third Edition is divided into four sections: basic elements of international taxation, inbound U.S. taxation, outbound U.S. taxation, and income tax treaties.

A Global Analysis Of Tax Treaty Disputes

Author: Eduardo Baistrocchi
Publisher: Cambridge University Press
ISBN: 1108150381
Size: 30.62 MB
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The other income article of the former 1970 Belgium–Netherlands tax treaty
allocated the right to tax the surrender of the ... of the 1963 OECD Model;
compare A. Bosman, Other Income under Tax Treaties, Series on International
Taxation No.

International Tax Law

Author: Andrea Amatucci
Publisher: Kluwer Law International
ISBN: 9041123903
Size: 13.97 MB
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Essays on International Taxation, London-The Hague-Boston, 1993 (Series on
International Taxation, no. 15) and Killius, “The Concept of “Beneficial Owner” of
Items of Income under German Tax Treaties”, in Int., 1989, p. 340 et seq. 72 Only

International Taxation In A Nutshell

Author: Richard Doernberg
Publisher: West Academic
ISBN: 1634604350
Size: 56.40 MB
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It should be noted, however, that some U.S. treaties (e.g., the treaty with Canada)
do permit source state taxation of Other Income. Under those treaties, the United
States would be able to collect a 30 percent withholding tax under its view that ...

Interpretation Of Tax Treaties Under International Law

Author: F. A. Engelen
Publisher: IBFD
ISBN: 9076078726
Size: 25.75 MB
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the different legal theories of tax treaty interpretation developed by the most
learned authors. ... the interpretation and application of treaties laid down in the
Vienna Convention are as much applicable to tax treaties as they are to any other
type ... 545-551; ALI, Federal Income Tax Project – International Aspects of
United States Income Taxation II, 1937, pp. ... International and Comparative
Taxation, Essays in Honour of Klaus Vogel, 26 Series on International Taxation,
Kluwer Law ...