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Practice Area: International Taxation

IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions
by: International Fiscal Association (Ifa)
 September 1995,  ISBN 9041100709
ISBN 13: 9789041100702
64 pp. Paperback
Add to Shopping Cart: IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions - 9041100709 - 9789041100702 USD price: $71.00
          




Add to Shopping Cart: IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions - 9041100709 - 9789041100702
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.


  1. Proceedings of the Seminar
  2. Addendum: Proposed Section 7701 (1) Regulations




Other titles by this Author:
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IFA: Cross-Border Effects of Restructuring Including Change of Legal Form
International Fiscal Association (Ifa)
October 2001, ISBN/ISSN 9041116796,
 ISBN 13: 9789041116796
 Paperback
Add to Shopping Cart: IFA: Cross-Border Effects of Restructuring Including Change of Legal Form - 9041116796 - 9789041116796 $124.00

IFA: Abusive Application of International Tax Agreements
International Fiscal Association (Ifa)
October 2001, ISBN/ISSN 9041116737,
 ISBN 13: 9789041116734
 Paperback
Add to Shopping Cart: IFA: Abusive Application of International Tax Agreements - 9041116737 - 9789041116734 $77.00

IFA: The OECD Model Convention - 1998 & Beyond: The Concept of Beneficial Ownership in Tax Treaties
International Fiscal Association (Ifa)
October 2000, ISBN/ISSN 9041114270,
 ISBN 13: 9789041114273
 Paperback
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IFA: Taxation of Non-Resident Entertainers
International Fiscal Association (Ifa)
January 2000, ISBN/ISSN 904110285X,
 ISBN 13: 9789041102850
 Paperback
Add to Shopping Cart: IFA: Taxation of Non-Resident Entertainers - 904110285X - 9789041102850 $154.00

IFA: Practical Experience with the OECD Transfer Pricing Guidelines
International Fiscal Association (Ifa)
December 1999, ISBN/ISSN 9041112987,
 ISBN 13: 9789041112989
 Paperback
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IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition
International Fiscal Association (Ifa)
May 1999, ISBN/ISSN 904111162X,
 ISBN 13: 9789041111623
 Paperback
Add to Shopping Cart: IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition - 904111162X - 9789041111623 $68.00

IFA: Presumptive Income Taxation
International Fiscal Association (Ifa)
December 1998, ISBN/ISSN 9041110453,
 ISBN 13: 9789041110459
 Paperback
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IFA: The OECD Model Convention - 1996 and Beyond
International Fiscal Association (Ifa)
November 1998, ISBN/ISSN 9041110291,
 ISBN 13: 9789041110299
 Paperback
Add to Shopping Cart: IFA: The OECD Model Convention - 1996 and Beyond - 9041110291 - 9789041110299 $90.00

IFA: Taxation of Expatriates
Richard Krever
August 1998, ISBN/ISSN 9041110119,
 ISBN 13: 9789041110114
 Paperback
Add to Shopping Cart: IFA: Taxation of Expatriates - 9041110119 - 9789041110114 $169.00

IFA: Visions of the Tax Systems of the XXIst Century
International Fiscal Association (Ifa)
October 1997, ISBN/ISSN 9041104747,
 ISBN 13: 9789041104748
 Paperback
Add to Shopping Cart: IFA: Visions of the Tax Systems of the XXIst Century - 9041104747 - 9789041104748 $117.00

IFA: The Influence of Corporate Law and Accounting Principles in Determining Taxable Income
International Fiscal Association (Ifa)
October 1997, ISBN/ISSN 9041104771,
 ISBN 13: 9789041104779
 Paperback
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IFA: Taxation Issues in a Federal State and Economic Groupings
International Fiscal Association (Ifa)
October 1997, ISBN/ISSN 9041104763,
 ISBN 13: 9789041104762
 Paperback
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IFA: Dividend Access Shares (Stapled Stock)
International Fiscal Association (Ifa)
November 1996, ISBN/ISSN 9041102973,
 ISBN 13: 9789041102973
 Paperback
Add to Shopping Cart: IFA: Dividend Access Shares (Stapled Stock) - 9041102973 - 9789041102973 $143.00

IFA: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections
International Fiscal Association (Ifa)
March 1996, ISBN/ISSN 9041101586,
 ISBN 13: 9789041101587
 80 pp. Paperback
Add to Shopping Cart: IFA: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections - 9041101586 - 9789041101587 $101.00

IFA: International Taxation Of Dividends Reconsidered
International Fiscal Association (Ifa)
November 1995, ISBN/ISSN 9041108718,
 ISBN 13: 9789041108715
 Paperback
Add to Shopping Cart: IFA: International Taxation Of Dividends Reconsidered - 9041108718 - 9789041108715 $98.00

IFA: The Taxation of Employee Fringe Benefits
International Fiscal Association (Ifa)
September 1995, ISBN/ISSN 9041100636,
 ISBN 13: 9789041100634
 Hardcover
Add to Shopping Cart: IFA: The Taxation of Employee Fringe Benefits - 9041100636 - 9789041100634 $194.00

IFA: Environmental Taxes And Charges
International Fiscal Association (Ifa)
September 1995, ISBN/ISSN 9041100687,
 ISBN 13: 9789041100689
 212 pp. Paperback
Add to Shopping Cart: IFA: Environmental Taxes And Charges - 9041100687 - 9789041100689 $206.00

IFA: Corporate Tax on Distributions: Equalization Tax
International Fiscal Association (Ifa)
February 1995, ISBN/ISSN 9065448446,
 ISBN 13: 9789065448446
 Paperback
Add to Shopping Cart: IFA: Corporate Tax on Distributions: Equalization Tax - 9065448446 - 9789065448446 $128.00

IFA: Resolution Of Tax Treaty Conflicts By Arbitration
International Fiscal Association (Ifa)
November 1994, ISBN/ISSN 9065448683,
 ISBN 13: 9789065448682
 Paperback
Add to Shopping Cart: IFA: Resolution Of Tax Treaty Conflicts By Arbitration - 9065448683 - 9789065448682 $98.00

Advance Ruling: Practice & Legality
International Fiscal Association (Ifa)
July 1994, ISBN/ISSN 9065448438,
 ISBN 13: 9789065448439
 Paperback
Add to Shopping Cart: Advance Ruling: Practice & Legality - 9065448438 - 9789065448439 $87.00


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