Us Tax Law The Limitation On Benefits Clause And Us National Anti Abuse Rules
Download and Read Us Tax Law The Limitation On Benefits Clause And Us National Anti Abuse Rules full books in PDF, ePUB, and Kindle. Read online free Us Tax Law The Limitation On Benefits Clause And Us National Anti Abuse Rules ebook anywhere anytime directly on your device. We cannot guarantee that every ebooks is available!
US Tax law. The Limitation-on-Benefits-Clause and US national anti abuse rules
Author | : |
Publisher | : GRIN Verlag |
Total Pages | : 24 |
Release | : 2020-11-17 |
Genre | : Business & Economics |
ISBN | : 3346296520 |
Download US Tax law. The Limitation-on-Benefits-Clause and US national anti abuse rules Book in PDF, Epub and Kindle
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.
US Tax law. The Limitation-on-Benefits-Clause and US national anti abuse rules Related Books
Pages: 24
Pages: 473
Pages: 1506
Pages: 52
Pages: 338