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Gross taxation at source: limitations of the international tax framework

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Gross taxation at source: limitations of the international tax framework


This dissertation assesses how the mechanisms for preventing double taxation address gross taxation, with a particular focus on the credit method. The OECD Model and Commentary are the starting point for analysis, followed by an examination of sample legislation and jurisprudence in selected countries. The author concludes with an examination of potential solutions to the issues raised.

Palma, Rui Camacho (2010) Gross taxation at source: limitations of the international tax framework. Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.


Item Type: Thesis (Masters)
Additional Information: Masters dissertation (distinction) - MA in Taxation (Law, Administration and Practice)
Subjects: Law
Keywords: Double taxation, Taxation - Law and legislation, Income tax - Law and legislation
Divisions: Institute of Advanced Legal Studies
Collections: Theses and Dissertations > Dissertation
IALS Students
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URI: http://sas-space.sas.ac.uk/id/eprint/2861
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