Kluwer Law International
Tax Treaty Residence of Entities
Product Code:
9789403513010
ISBN13:
9789403513010
Condition:
New
$169.31
Tax Treaty Residence of Entities
$169.31
Tax Treaty Residence of Entities' provides a thorough examination of the treaty rules on the residence of entities, Article 4 of the OECD Model Convention (OECD MC). Changes to the OECD MC have raised questions about the concept of residence as it applies to entities. It is of great importance to be able to determine who or what is considered ?resident? within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for corporations to explore the wide gap between their actual business operations and the ?legalistic? requirements for corporate residence. In this study of the OECD MC ? the basis for most tax treaties ? the author develops a clear understanding of the content of the residence concept as regards entities and proposes solutions to current problems, finishing with his own thoroughgoing definition.
| Author: Jan Gooijer |
| Publisher: Kluwer Law International |
| Publication Date: Sep 13, 2019 |
| Number of Pages: 376 pages |
| Language: English |
| Binding: Hardcover |
| ISBN-10: 9403513012 |
| ISBN-13: 9789403513010 |
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