Principles and practice of double taxation agreements
Subtitle: a question-and-answer approach
By: by Robert Deutsch, Róisín M. Arkwright, Daniela Chiew
Contributors: Arkwright, Róisín M.; Chiew, Daniela; BNA International Inc
Publisher: BNA International
Published: 2008
Place of publication: London
Language: eng
Number of pages: 413
ISBN-13: 9780906524152
Subjects: Double imposition; Impôt sur le revenu; Revenus étrangers; Conventions
Notes: Comprend des réf. bibliogr. (p.399-400) et un index.
Table of contents: title: General; title: The three qualifying questions; title: The allocation rules; title: Restrictions on the availability of DTA benefits; title: Avoiding double tax; title: Non-discrimination; title: Procedures; title: The reconstructed alternative Australia/UK DTA; title: Some leading DTA cases; title: Double taxation agreements table.