Methods for eliminating of double taxation under double tax treaties

With Particular Reference to the Application of Double Tax Treaties in Sweden

David Kleist

8165
Upplaga : 1
År : 2012
ISBN : 9789176788165
Sidor : 372
Ämnesområde :

525 kr Porto/frakt tillkommer

This study deals with the methods for elimination of double taxation that are applied in double tax treaties.

The first aim of the study is to systematise and analyse the methods for elimination of double taxation under double tax treaties in order to gain a better understanding of how they work. A number of issues relating to the application of these methods are analysed. Since double tax treaties are applied by tax authorities, courts and taxpayers in a domestic law context, i.e. within the framework of the legal system of a particular state, the analysis focuses on the application in Sweden of the methods for elimination of double taxation under double tax treaties.

The second aim of the study is to evaluate, in a few selected situations, the two main methods for elimination of double taxation recommended by the OECD, namely exemption with progression and ordinary credit, on the basis of whether tax neutrality is achieved.

To a signicant extent, the study also deals with the interaction between double tax treaty provisions and internal law.

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