International double taxation
- ISBN: 9789041134103
- Editorial: Kluwer Law International
- Fecha de la edición: 2011
- Lugar de la edición: Zuidpoolsingel. Países Bajos
- Encuadernación: Cartoné
- Medidas: 24 cm
- Nº Pág.: 228
- Idiomas: Inglés
Papel: Cartoné
150,07 €
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A tax convention (or tax treaty) is an official agreement between two countries on the administration of taxation when the domestic tax legislation of the respective states applies simultaneously to a particular issue or taxpayer (e.g., when a taxpayer resident in one country derives income from sources in the other country). Tax conventions provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation.
