The notion of tax and the elimination of international double taxation or double non-taxation

This general report discusses the meaning and relevance of the notion of tax from the perspective of the elimination of international double taxation and the elimination of international double non-taxation. The report examines the relevant tax treaty provisions in the IFA member jurisdictions, in order to define what the term tax covers and what it does not cover. The general report and the branch reports consist of three main parts. Part 1 looks at the taxes covered by the distributive articles of tax treaties taking into account the domestic law meanings of the term "tax". Part 2 examines the notion of tax specifically in relation to the elimination of double taxation. And part 3 examines the notion of tax from the perspective of the elimination of double non-taxation situations.

Year

2016

Language

English

Series

Cahiers de droit fiscal international -- volume 101b

Publisher

Sdu Uitgevers

Editions

1

Pages

951

ISBN

9789012397155

Data source: Wikidata