Non-discrimination and Trade in Services, Softcover reprint of the original 1st ed. 2017 The Role of Tax Treaties
Auteur : Brown Catherine A.
Provides a global perspective on the issue of non-discrimination and the taxation of trade in services
Offers a close examination of the potentially negative impact of domestic tax provisions on the cross-border trade in services
Serves both as a guide to non-resident service providers, and as a detailed reference to treaty negotiators and policy makers
Includes supplementary material: sn.pub/extras
Date de parution : 12-2018
Ouvrage de 273 p.
15.5x23.5 cm
Disponible chez l'éditeur (délai d'approvisionnement : 15 jours).
Prix indicatif 105,49 €
Ajouter au panierDate de parution : 05-2017
Ouvrage de 273 p.
15.5x23.5 cm
Disponible chez l'éditeur (délai d'approvisionnement : 15 jours).
Prix indicatif 147,69 €
Ajouter au panierThèmes de Non-discrimination and Trade in Services :
Mots-clés :
trade in services; tax non-discrimination; tax treaty; international tax law; most favoured nation treatment; discriminatory tax treatment; multilateral free trade agreement; regional free trade agreement; bilateral free trade agreement; North American Free Trade Agreement (NAFTA); World Trade Organization (WTO); ASEAN; Australia and New Zealand Free Trade Area (AANZFTA); General Agreement on Trade in Services (GATS); cross-border trade; income tax; model tax treaty; non-resident taxation; double taxation; tax cr