Tax treaty case law around the globe, 2011

Title	Tax treaty case law around the globe, 2011
Author	edited by Michael Lang ... [et al.]
Imprint	Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South American by Aspen Publishers, c2012
Descript	514 p. : ill. ; 25 cm

CONTENT

Personal and substantive scope (art 1, 2 and 4 OECD model) -- Canda: tax treaty interpretation and the residence of ahybrid entity -- Romania: form and substance requirements to be met by a tax residence certificate -- Hungary: does the hungarian local trade tax fall within the substantive scope of a DTC? -- Netherlands: how to prove residence of the other contracting state for tax treaty purposes? -- Protugal: deemed residence - the case of households in the light of Article 4(1) OECD MC -- Germany: florida LLC

International business enterprises -- Taxation -- Law and legislation Partnership -- Taxation -- Law and legislation. Double taxation -- Treaties Conflict of laws -- Taxation

LOCATION	CALL#	STATUS
Law Library (3rd Floor)	K/Comp.975 T39 2012	CHECK SHELVES

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