US Tax law. The Limitation-on-Benefits-Clause and US national anti abuse rules
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Form:Einzelkauf Download
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Sprache:Englisch
Fr. 15.90
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Format
Kopierschutz
Nein
Family Sharing
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Nein
Erscheinungsdatum
17.11.2020
Verlag
GRINSeitenzahl
18 (Printausgabe)
Dateigröße
375 KB
Auflage
1. Auflage
Sprache
Englisch
EAN
9783346296528
Academic Paper from the year 2020 in the subject Business economics - Accounting and Taxes, grade: 1.7, University of Hamburg (IIFS), course: USA Tax Law, language: English, abstract: Double Taxation Treaties ("DTT") are treaties between two or more countries to avoid international double taxation of income and property of individuals or legal entities. The main purpose of DTT is to divide the right taxation between the involved countries, to avoid differences in taxation and to ensure taxpayers' equal rights and security. International tax planning has become a serious concern and companies started to shift their income to low-taxed jurisdictions. Therefore, states with a higher taxation fear for their tax revenues. That is the reason why the prevention of abusive use of tax treaty benefits became a central aspect in the tax treaty policy of most industrialized countries.
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