International Double Taxation

by Rasmussen and Mogens Rasmussen

A tax convention (or tax treaty) is an official agreement between two countries on the administration of taxation when the domestic tax legislation of the respective states applies simultaneously to a particular issue or taxpayer (e.g., when a taxpayer resident in one country derives income from sources in the other country). Tax conventions provide a means of settling on a uniform basis the most common problems that arise in the field of international...

• Format: Hardcover
• Language: English
• ISBN: 9041134107
• ISBN13: 9789041134103
• Release Date: February 2011
• Publisher: Kluwer Law International
• Length: 240 Pages
• Weight: 1.13 lbs.
• Dimensions: 0.6" x 6.1" x 9.2"