Taxation of Capital Gains under the OECD Model Convention : with Special Regard to Immovable Property

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Taxation of Capital Gains under the OECD Model Convention : with Special Regard to Immovable Property

Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and scholars. This is particularly true as it relates to investments in immovable property.

Statement of Responsibility

Author(s)

Stefano Simontacchi - Personal Name

Edition

Call Number

18 TAX ste

ISBN/ISSN

90-411-2549-3

Subject(s)

Tax Treaty Interpretation: Specific Article

Classification

18 TAX ste

Series Title

GMD

Book

Language

English

Publisher

Kluwer law international

Publishing Year

2007

Publishing Place

London

Collation

xx, 415 p.; 24 cm

Specific Detail Info

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