| Loại tài liệu | Tư liệu ngôn ngữ (Sách) | | Chỉ số ISBN | 9749198166 | | Mã ngôn ngữ | ng | | | JZ4034 .A26 | | Tên tác giả | Bruggen, Der Van Edwin | | Thông tin nhan đề | Above And Beyond the Treaty / Edwin Van Der Bruggen | | Xuẩt bản,phát hành | Bangkok : A.P.T.C, 2004 | | Mô tả vật lý | 468 p. ; 21 cm
| | Tóm tắt/chú giải | Double taxation agreements are the cornerstone of international income tax regulation. They address double taxation, transfer pricing, dual residence and other international income tax issues. However, a DTA is not only operative between a taxpayer and tax administration. Treaties create relationships between states, and between states and international third parties. On a multilateral level, the way a treaty is concluded, applied or interpreted may have legal consequences as well, especially involving international organizations. They essays in this book highlight special problems and issues related to the international legal and institutional structure of tax treaties
| | Từ khóa | 1. Chủ quyền. |
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