The book then turns to the question of whether provisions included in the tax code that are expressly designed to re-characterize or deal with transactions that are considered to result in unacceptable avoidance of tax under the code can be extended and applied where there is an unacceptable avoidance of tax by virtue of the application of a tax treaty provision.
The book then turns to the question of whether provisions included in the tax code that are expressly designed to re-characterize or deal with transactions that are considered to result in unacceptable avoidance of tax under the code can be extended and applied where there is an unacceptable avoidance of tax by virtue of the application of a tax treaty provision.
IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions
64IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions
64Paperback
Product Details
ISBN-13: | 9789041100702 |
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Publisher: | Wolters Kluwer |
Publication date: | 09/01/1995 |
Series: | IFA Congress Series Set , #19 |
Pages: | 64 |
Product dimensions: | 6.14(w) x 9.21(h) x 0.13(d) |