Double taxation conventions and international tax law : a manual on the OECD Model Tax Convention on Income and on Capital of 1992

Title	Double taxation conventions and international tax law : a manual on the OECD Model Tax Convention on Income and on Capital of 1992
Author	by Philip Baker
Imprint	London : Sweet & Maxwell, 1994
Edition	2nd ed
Descript	xlv, 514 p. : ill. ; 26 cm

CONTENT

Article 1:Personal scope -- Article 2: Taxes covered -- Article 3: General definitions -- Article 4: Resident -- Article 5: Permanent establishment -- Article 6: Income from immovaable property -- Article 7: Business profits -- Article: 8: Shipping, inland waterways, transport -- Article 9: Associated enterprises -- Article 10: Dividends -- Article 11: Interest -- Article 12: Royalties -- Article 13: Capital gains -- Article 14: Independent personal services -- Article 15: Dependent personal services -- Article 16: Directors' fees -- Article 18: Pensions -- Article 19: Government service -- Article 20: Students (also visiting academics) -- Article 21: Other income -- Article 22: Capital -- Article 23: Methods for elimination of double taxation: exemption method: credit method -- Article 24: Non-discrimination -- Article 25: Mutual agremment procedure -- Article 26: Exchange of imfromantion -- Article 27: Diplomatic agents and consular -- Artical 28: Territorial extensions -- Article 29: Entry into force -- Article 30: Termination and terminal clause

Taxation Double -- Treaties International law Financial -- Taxation

LOCATION	CALL#	STATUS
Law Library (4th Floor)	HJ2341 B343d 1994	CHECK SHELVES

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