Principle of origin in tax conventions mr eric ccm kemmeren pijnenburg vormgeversuitgevers 625 p preface to articles 10 to 12 in ekkehart reimer alexander rust klaus vogel on double taxation conventions 4th edn 2015 kluwer law international alphen aan den rijn the netherlands isbn 978 90 411 2298 8 pp 705 773 double tax conventions on income and capital and the eu . A origin of the united nations model convention 1 the united nations model double taxation convention between developed and developing countries the united nations model convention forms part of the continuing international efforts aimed at elim inating double taxation these efforts were begun by the league of nations and pursued in the organisation for european economic co operation . International double taxation excess taxation tax avoidance tax evasion and aggressive tax planning are all related problems162 and can cease to exist in the authors opinion only when a country is able to provide much better taxing platforms which are sustainable over time and reflect the principle of ability to pay and of course is able to offer an enhanced legal system which . Why international elimination of double taxation is a concern of all states and amid its legal abolition is the development of international tax conventions called conventions for avoidance of double taxationin international practice for the avoidance of double taxation were enshrined certain principles on which the conventions concluded
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