Condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format. Contains the full text of the Model Tax Convention as it read on 22 July 2010, but without the historical notes, the detailed list of tax conventions between OE…
Single taxation?
Single taxation has instinctive appeal as a policy goal, but a close examination of this seemingly simple slogan reveals a complex set of issues that do not lead to clear or simple answers. In October 2017, IBFD held a one-day symposium, exploring the notion of single taxation, …
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Fundamentals and sources of international tax law -- The jurisdiction to tax -- Source country taxation -- Residence country taxation -- The limited scope of treaties -- Changes of source and residence -- Bilateral administrative issues. "It is a decade since the first edition …
Double taxation and the League of Nations
"Double Taxation and the League of Nations Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of…
Double taxation and the League of Nations
"Double Taxation and the League of Nations Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of…
"This work provides a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance. It gives practical guidance to financial services and investors to help them understand the issues involved, trends and practical…
"This work provides a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance. It gives practical guidance to financial services and investors to help them understand the issues involved, trends and practical…
"This work provides a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance. It gives practical guidance to financial services and investors to help them understand the issues involved, trends and practical…
Of the $1.6 trillion of tax withheld by foreign governments on cross-border investment income, less than seven percent will, under current conditions, ever get back to the investors to whom it belongs. For decades the financial services industry has struggled with long-winded, c…
Principles of International Taxation, Fifth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book pre…
This highly accessible text provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, it presents its material in a global context, explaining the variety o…