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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Ifa: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions

Ifa: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions

International Fiscal Association (Ifa)

Paperback

Series: Ifa Congress Series Set

Investing & FinanceGeneral Law

Currently unavailable to order

ISBN10: 9041100709
ISBN13: 9789041100702
Publisher: Kluwer Law International
Published: Sep 12 1995
Pages: 64
Weight: 0.22
Height: 0.13 Width: 6.14 Depth: 9.21
Language: English
The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: (1) Whether international law recognizes the concept of abuse of rights, fraus legis (2) Whether this concept of abuse of rights, fraus legis, the business purpose test, etc., can be applied to tax treaties. 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.

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