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Item Details
| Title:
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TOLLEY'S GUIDE TO THE UK/US DOUBLE TAX TREATY
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| By: |
Andersen |
| Format: |
Paperback |
| List price:
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£95.00 |
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We currently do not stock this item, please contact the publisher directly for
further information.
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| ISBN 10: |
0754517233 |
| ISBN 13: |
9780754517238 |
| Publisher: |
LEXISNEXIS UK |
| Pub. date: |
1 January, 2003 |
| Pages: |
484 |
| Description: |
Offers a detailed commentary on the UK/US Double Tax Treaty, covering the purpose of treaties, background to the convention, a general discussion on treaty trends and the OECD. This publication consists of a detailed analysis of each article. |
| Synopsis: |
This detailed commentary on the UK/US Double Tax Treaty covers the purpose of treaties, background to the convention, a general discussion on treaty trends and the OECD. The publication consists of a detailed analysis of each article, including: the text of the relevant article in full; an overview outlining the need for the article and its broad effect indicating any significant differences from the OECD or US model treaties; a discussion of the key terms highlighting any developments and differences since the old treaty and commenting on the interaction with other treaty articles; envisaged difficulties in application or contentious issues including areas that the treaty does not address or adequately provide for; reference to relevant commentaries from US or UK authorities; and a general explanation of any available planning opportunities using the article e.g. standard structures or treaty uses. |
| Publication: |
UK |
| Imprint: |
Tolley |
| Returns: |
Non-returnable |
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