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Vol 21 No 12 Dec 16/Jan 17

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 7: 2016

The UK Supreme Court Yearbook Volume 7: 2016

Edited by: Daniel Clarry, Christopher Sargeant
Price: £90.00

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Interpretation and Application of Tax Treaties

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ISBN13: 9780406958457
ISBN: 0406958459
Published: September 2004
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



April 2006: Out Of Print
This book provides an excellent, practical resource for international tax practitioners no matter where they are located. Looking at tax treaties from a practical and planning point of view, the book provides an insight into treaty interpretation and application in a number of countries.

Other highlights include case studies and OECD model treaties. Written by an expert in the field and taking the practical approach rather than the academic, this truly is an essential global tool for the tax adviser wishing to use tax treaties in tax planning.

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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 anti-avoidance measures.
7. Hybrid entities and partnerships.
8. Hybrid financing and financial issues.
9. Special issues.
10. Inheritance tax treaties.
11. Case studies.