Cahiers De Droit Fiscal International
Autores del Libro:
Resumen del Libro:
The practical aspects of applying double tax conventions (DTCs) have increased in importance for tax authorities and tax payers, as DTCs grow in both numbers and complexity. Although they are normally matters of internal law, receiving limited international attention, their importance is becoming more and more substantial. This book surveys issues reported from member states, looking for best practices – and noting problems – that range from self-authorized claims or ready advance rulings to complex clearance procedures, or substantial uncertainties for topics such as residence claims and withholding taxes.
Formatos Disponibles: PDF / EPUB
Opciones de descarga:
Si deseas obtener una copia del libro puedes usar alguna de las siguientes opciones de descarga: