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Vol 23 No 6 June/July 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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Data protection handbook

Cahiers De Droit Fiscal International Volume Lxxxiiib - 1998: Vol 83B. 1998

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ISBN13: 9789041110022
ISBN: 904111002X
Published: June 1998
Publisher: Kluwer Law International
Format: Paperback
Price: Out of print

The practical aspects of applying double tax conventions (DTCs) have increased in importance for tax authorities and tax payers, as DTCs grow in both numbers and complexity. Although they are normally matters of internal law, receiving limited international attention, their importance is becoming more and more substantial. This book surveys issues reported from member states, looking for best practices - and noting problems - that range from self-authorized claims or ready advance rulings to complex clearance procedures, or substantial uncertainties for topics such as residence claims and withholding taxes.

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Part I General report, D.W. Williams. Part II National reports: Argentina, A.H. Figueroa; Australia, R. Hamilton; Austria, C. Staringer; Belgium. T. Denayer;. Brazil, J.R. Pisani; Canada, S.W. Bowman, A. Baker; Czech Republic, T.M. Kemp, L. Vorlickova; Denmark, E. Schmith, P. Graff; Finland, O. Saarinen; France, Y. de Kergos; Germany, M. Werra; India, T.R. Misra; Indonesia, A.P. Kristanto, R. Surahmat; Israel, A. Alter, et al; Italy, A. Manganelli; Japan, I. Watanabe, Y. Miyazaki; Republic of Korea, Choi Sung Keun; Mexico, R.G. Luna, E. Revilla; Netherlands, J.J.P. de Goede, B.J.J.M.L. Luijckx; New Zealand, D. Martin, et al; Norway, S. Sollund; Portugal, F. de Sousa da Camara; Russia, S. Shatalov; South Africa, R. Eskinazi, J. Barrett; Spain, S. Raventos Calvo; Sri Lanka, P. Karalasingham; Sweden, I. Paulin; Switzerland, P. Baumgartner, A. Kolb; United Kingdom, J.S. Schwarz; United States, M.C Bennett, R.E. Andersen.