Record Detail Back
Nondiscrimination in International Tax Law
- Share to:
Nondiscrimination in International Tax Law provides a discussion of the various restrictions which States must observe in taxing foreign persons. The author analyzes in-depth the restrictions imposed by the nondiscrimination clauses of Article 24 of the 1963 and 1977 OECD Model Double Taxation Conventions. In addition, attention is given to the deviations from these model clauses in the tax treaties concluded by the Netherlands and by the United States. The Book includes a discussion of the tax-orientated national treatment and most favored nation clauses in Dutch and US commercial treaties.
Kees van raad - Personal Name
18 NON kee 2
90-6544-2669
18 NON kee 2
Series on international taxation no.6
Book
English
Kluwer law and taxation publishers
1986
Deventer
xix, 284 p.; 26 cm
LOADING LIST...
LOADING LIST...