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About this product
- DescriptionThe advantages and disadvantages of multilateral tax treaties have been debated for many years. Although some multilateral tax treaties have been concluded at regional level, the concept has t yet gained wide acceptance. Recently it has become clear, however, that diverging provisions in bilateral tax treaties lead to undesired consequences. Tax administrations expend considerable energy combatting tax structures devised by taxpayers and their advisers, in an attempt to use these differences to their advantage. This engages the resources of both enterprises and tax authorities without their efforts being useful from an ecomic point of view. This book is the result of a research project conducted at the Department for Austrian and International Tax Law at the University of Ecomics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralization of the OECD Model.
- Author(s)Dr. Michael Lang,etc.
- PublisherKluwer Law International
- Date of Publication22/04/1998
- SubjectNational Law: Professional
- Series TitleSeries on International Taxation
- Series Part/Volume Numberv. 18
- Place of PublicationZuidpoolsingel
- Country of PublicationNetherlands
- ImprintKluwer Law International
- Content Noteindex
- Weight549 g
- Width234 mm
- Height230 mm
- Spine16 mm
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