Multilateral Tax Treaties
Download or Read eBook Multilateral Tax Treaties PDF written by Helmut Loukota and published by Kluwer Law International B.V.. This book was released on 1998-04-22 with total page 266 pages. Available in PDF, EPUB and Kindle.
| Author | : Helmut Loukota |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 266 |
| Release | : 1998-04-22 |
| ISBN-10 | : 9789041107046 |
| ISBN-13 | : 9041107045 |
| Rating | : 4/5 (46 Downloads) |
Book Synopsis Multilateral Tax Treaties by : Helmut Loukota
Book excerpt: The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics 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 multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.
