Interpretation and Application of Tax Treaties
Interpretation and Application of Tax Treaties is an unprecedented title from Tottel Publishing giving practical guidance on the interpretation of tax treaties. Written from a planning perspective, this concise title aims to answer common questions arising from the application of tax treaties in a succinct way, while not diluting the treaties’ complexity.Interpretation and Application of Tax Treaties is presented in a clear and comprehensive format, with easy-to-follow chapters, and includes the latest and most up-to-date information available on the OECD Model Conventions as well as:
- Over 650 pages covering numerous jurisdictions
- An innovative case studies section
- Coverage of the method of interpretation of treaties in several countries
- A comprehensive index allowing you to find the information you require quickly
Contents
1. Introduction
2. Domestic tax law of relevance to the application of tax treaties
3. The OECD model
4. Interpretation of tax treaties
5. Application of selected important treaty provisions
6. Domestic and treaty-based antiavoidance measures
7. Hybrid entities and partnerships
8. Hybrid financing and financial issues
9. Special issues
10. Inheritance tax treaties
11. Case studies
About the Author
Ned Shelton is the Director/ Managing Partner of Sheltons, an independent international tax advisory firm located in Copenhagen, Denmark. Ned was named as one of Denmark’s top five tax advisers by “International Tax Review”. He has been consulting clients worldwide; on international tax treaty and structuring matters for over 20 years and is very highly regarded in the field of international taxation.
Price: EUR 125.00
ISBN/ISSN: 9781845923419
Published: September 2004
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