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Toward Uniformly Accepted Principles for Interpreting MFN Clauses on Hardback by Nudrat Ejaz Piracha
Toward Uniformly Accepted Principles for Interpreting MFN Clauses on Hardback by Nudrat Ejaz Piracha
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Toward Uniformly Accepted Principles for Interpreting MFN Clauses

Striking a Balance Between Sovereignty and the Protection of Investors
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Description

siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
Release date Australia
June 7th, 2021
Pages
688
Audience
  • Professional & Vocational
ISBN-13
9789403532738
Product ID
35298375

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