Model Tax Conventions on Income and Capital - Hardcover

Inhaltsangabe

International juridical double taxation can be generally defined as the imposition of comparable taxes in two (or more) States on the same taxpayer in respect of the same subject matter and for identical periods. Its harmful effects on the exchange of goods and services and movements of capital, technology and persons are so well known that it is scarcely necessary to stress the importance of removing the obstacles that double taxation presents to the development of economic relations between countries. The book endeavors to provide all requirements of students and teachers to enable them to achieve success in the subject and related activities. If it proves to be of little value to the readers, all efforts and hardships of the authors will amply be awarded.

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