| Description |
1 online resource (1005 p.) |
| Contents |
Chapter 1: Some observations on the transition from tax statehood to international taxation / Thier, A. ; p. 3-21 |
|
Chapter 2: Writing tax treaty history / Vann, R.J. ; p. 23-45 |
|
Chapter 3: The definition of company residence in early UK tax treaties and its influence on the OECD Model / Avery Jones, J.F. ; p. 47-66 |
|
Chapter 4: The history of Austria's double tax conventions / Gorgiev-Oberascher, F. Koppensteiner, F. ; p. 69-92 |
|
Chapter 5: The history of Germany's double tax conventions / Nieden, B. zur Bräunig, C. ; p. 93-167 |
|
Chapter 6: The history of Swiss double tax conventions / Raas, S. Rentzsch, D.P. ; p. 169-204 |
|
Chapter 7: The history of Hungarian double tax conventions / Kolozs, B. ; p. 205-217 |
|
Chapter 8: The history of Dutch double tax conventions / Burgers, I.J.J. Schutte, N. (Nico) Adema, R.P.C. ; p. 219-305 |
|
Chapter 9: The history of Belgian double tax conventions / Richelle, I. Traversa, E. (Edoardo) ; p. 307-328 |
|
Chapter 10: The history of Italy's double tax conventions / Parolini, A. ; p. 329-351 |
|
Chapter 11: The history of Poland's double tax conventions / Tetłak, K. ; p. 355-377 |
|
Chapter 12: The history of Czech double tax conventions / Nerudová, D. Balco, T. ; p. 379-398 |
|
Chapter 13: The history of Slovakia's double tax conventions / Kubicová, J. Holczerová, J. ; p. 399-435 |
|
Chapter 14: The history of Spain's double tax conventions / Grau Ruiz, M.A. ; p. 439-464 |
|
Chapter 15: The history of Portugal's double tax conventions / Fernandes, J. Almeida ; p. 465-480 |
|
Chapter 16: The history of Brazilian tax treaties / Schoueri, L.E. ; p. 481-505 |
|
Chapter 17: The history of Colombian double tax conventions / Mosquera Valderrama, I.J. ; p. 507-533 |
|
Chapter 18: The history of UK double tax conventions / Cleave, B. ; p. 537-564 |
|
Chapter 19: The history of US double tax conventions / Gustafson, C.H. ; p. 565-582 |
|
Chapter 20: The history of Canada's double tax conventions / Brooks, K. ; p. 583-621 |
|
Chapter 21: The history of Australia's double tax conventions / Taylor, C.J. ; p. 623-691 |
|
Chapter 22: The history of New Zealand's double tax conventions / Smith, A.M.C. ; p. 693-727 |
|
Chapter 23: The history of Mauritius' double tax conventions / Erriah, D.R. ; p. 729-746 |
|
Chapter 24: The history of Israel's double tax conventions / Menuchin, S.N. Brauner, Y. ; p. 747-755 |
|
Chapter 25: The history of Slovenia's double tax conventions / Hauptman, L. Taškar Beloglavec, S. ; p. 759-766 |
|
Chapter 26: The history of Croatia's double tax conventions / Arbutina, H. Žunić Kovačević, N. ; p. 767-791 |
|
Chapter 27: The history of Romania's double tax conventions / Păun, C.A. ; p. 793-804 |
|
Chapter 28: The history of Greek double tax conventions / Matsos, G. ; p. 805-818 |
|
Chapter 29: The history of Russia's double tax conventions / Vinnitskiy, D.V. ; p. 819-835 |
|
Chapter 30: The history of Belarusian double tax conventions / Strachuk, V. ; p. 837-857 |
|
Chapter 31: The history of Estonia's double tax conventions / Pahapill, H. Albin, T. ; p. 859-881 |
|
Chapter 32: The history of Japan's double tax conventions / Matsubara, Y. ; p. 885-914 |
|
Chapter 33: The history of China's double tax conventions : from inequity to equity / Jin, C. (King, H.) ; p. 915-938 |
| Summary |
This book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era |
| Notes |
Description based upon print version of record |
| Subject |
Tax administration and procedure -- Europe -- History
|
|
Double taxation -- Europe -- History
|
|
Double taxation
|
|
Tax administration and procedure
|
|
Europe
|
| Genre/Form |
History
|
| Form |
Electronic book
|
| Author |
Reimer, Ekkehart
|
| ISBN |
9789087226701 |
|
9087226705 |
