Double taxation conventions are playing an increasingly major role in the tax world. The OECD Model Double Taxation Convention is used as the basis for most of the world's double taxation treaties. The UK has now almost 100 agreements with other countries and the vast majority of international trade and investment is now governed by such agreements rather than by general law.Double taxation conventions are playing an increasingly major role in the tax world.
|Title||:||Double Taxation Conventions and International Tax Law|
|Publisher||:||Sweet & Maxwell Uk - 1994|