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.
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