International tax policy and double tax treaties : an introduction to principles and application

Explains The Concepts That Underlie International Tax Law And Double Tax Treaties And Provides An Insight Into How International Tax Policy, Law And Practice Operate To Ultimately Impose Tax On International Business And Investment. International Tax Policy -- Double Taxation -- Double Tax Treaties -- Legal Framework Of Double Tax Treaties -- Structure Of Double Tax Treaties -- Treaty Relief From Juridicial Double Taxation -- Personal And Material Scope Of Double Tax Treaties -- Residence -- Permanent Establishments -- Business Profits -- Associated Enterprises -- Dividends -- Interest -- Royalties -- Immovable Property -- Capital Gains -- Personal Services -- Other Distributive Articles -- International Tax Avoidance -- Administration Of Double Tax Treaties. Kevin Holmes. Nur 826--verso Of T.p. Includes Bibliographical References.