Double Tax Conventions

Pasquale Pistone; Martin Zagler

doi:10.1007/978-1-4614-7753-2_749

Double Tax Conventions

Pasquale Pistone
, Martin Zagler

Dipartimento di Studi per l'Economia e l'Impresa

Risultato della ricerca: Capitolo in libro/report/atti di convegno › Contributo in volume (Capitolo o Saggio) › peer review

Abstract

Double tax conventions are international treaties between sovereign states to assign taxing rights between them in order to avoid double taxation. After introducing the concept of international double taxation, this entry defines double tax conventions and argues why countries might wish to sign such a treaty, and why not. The last chapter before the conclusion discusses special issues with double tax conventions, in particular its effect on profit shifting and foreign direct investment.

Lingua originale	Inglese
Titolo della pubblicazione ospite	Encyclopedia of Law and Economics
Editore	Springer Science+Business Media
Pagine	580-593
Numero di pagine	14
ISBN (elettronico)	9781461477532
ISBN (stampa)	9781461477525
DOI	https://doi.org/10.1007/978-1-4614-7753-2_749
Stato di pubblicazione	Pubblicato - 1 gen 2019

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Double Tax Conventions

Abstract

OSS delle Nazioni Unite

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