IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions

How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions

By:

International Fiscal Association (Ifa)

Format:

Paperback / softback

Series:

IFA Congress Series Set

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Description

The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: whether international law recognizes the concept of abuse of rights, and whether this concept of abuse of rights can be applied to tax treaties. The book then turns to the question of whether provisions included in the tax code that are expressly designed to re-characterize or deal with transactions that are considered to result in unacceptable avoidance of tax under the code can be extended and applied where there is an unacceptable avoidance of tax by virtue of the application of a tax treaty provision.

Release date Australia

September 1st, 1995

Author

International Fiscal Association (Ifa)

Audiences

Postgraduate, Research & Scholarly
Professional & Vocational

Pages

Series

IFA Congress Series Set

Dimensions

234x230x3

ISBN-13

9789041100702

Product ID

3964858

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