Principles 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