Search

Your search keyword '"Fontaneau, Pierre-Marie"' showing total 2 results
Start Over Author "Fontaneau, Pierre-Marie" Topic business
2 results on '"Fontaneau, Pierre-Marie"'

1. Tax treaty problems relating to source

Author

Avery Jones, John F., de Broe, Luc, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maisto, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Double taxation -- Analysis, Banking, finance and accounting industries, Business, Business, international, European Union -- Taxation
Abstract

An analysis of the pertinence of source in relation to taxing rights under the OECD Model Tax Convention is presented, focusing on double source interest. Source in relation to double taxation relief is examined, with reference to internal laws and treaty source rules.

Published
1998

2. Credit and exemption under tax treaties in cases of differing income characterization

Author

Avery Jones, John F., de Broe, Luc, van de Wiele, Micheline, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Magney, Thomas W., Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maisto, Guglielmo, and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Taxation -- Europe, Banking, finance and accounting industries, Business, Business, international
Abstract

Double taxation arises when two parties to a tax agreement do not agree about a transaction. Such differences can lead to problems of double taxation relief stemming from different characterization of income. The problems associated with tax treaties where income characterization is different are discussed.

Published
1996

Catalog

Books, media, physical & digital resources
See catalog results