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Building on a detailed analysis of the OECD and the UN tax treaty models as regards taxation of cross-border services their shortcomings as well as their efficacy this immensely informative and practical book responds knowledgeably and precisely to such questions as the following:-
Tax lawyers and consultants and corporate tax advisers everywhere will benefit hugely from this book as they consult it regularly for fast and reliable information and guidance. Government officials and academics in the field will also find here an incomparable resource for understanding how both authorities and businesses are coping with the intricacies of taxation of cross-border services.