AuthorDeutsch, R. L
TitlePrinciples and practice of double taxation agreements : a question-and-answer approach / Robert Deutsch, Róisín M. Arkwright, Daniela Chiew
Imprint London : BNA International, c2008
Descript xviii, 413 p. : ill. ; 24 cm

CONTENT

General -- The three qualifying questions -- The allocation rules -- Restrictions on the availability of DTA benefits -- Avoiding double tax -- Non-discrimination -- Procedures -- The reconstructed alternative Australia/UK DTA -- Some leading DTA cases -- Double taxation agreements table


SUBJECT

  1. Double taxation
  2. Double taxation -- Treaties
  3. Income tax -- Foreign income

LOCATIONCALL#STATUS
Law Library (3rd Floor)K/Comp.975 D48p 2008 CHECK SHELVES