+612 9045 4394
 
CHECKOUT
Taxation of Capital Gains under the OECD Model Convention : With Special Regard to Immovable Property :  With Special Regard to Immovable Property - Stefano Simontacchi

Taxation of Capital Gains under the OECD Model Convention : With Special Regard to Immovable Property

With Special Regard to Immovable Property

Hardcover Published: February 2007
ISBN: 9789041125491
Number Of Pages: 436

Share This Book:

Hardcover

$380.80
or 4 easy payments of $95.20 with Learn more
Ships in 15 business days

Earn 762 Qantas Points
on this Book

"Based on in-depth historical research, the book pays particular attention to the definition of capital gains falling within the scope of Article 13. It also thoroughly analyses the treaty regime applicable to gains derived from the alienation of both immovable property and shares of immovable property companies. International tax professionals will quickly recognize Stefano Simontacchi's book as an indispensable and accessible guide to an area of practice that continues to grow in scope and importance."--BOOK JACKET.

The capital gains article in the model conventions drafted under the auspices of the League of Nationsp. 1
Definition of capital gains in Article 13 of the OECD modelp. 121
Gains derived from the alienation of immovable property (Article 13(1))p. 197
Gains derived from the alienation of shares in immovable property companies (Article 13(4))p. 307
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041125491
ISBN-10: 9041125493
Series: Series on International Taxation
Audience: General
Format: Hardcover
Language: English
Number Of Pages: 436
Published: February 2007
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 2.39
Weight (kg): 0.79

Earn 762 Qantas Points
on this Book