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9789041100702

How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions: Proceedings of a Seminar Held in Toronto in 1994 During the 48th Congress of the International Fiscal Association

How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions: Proceedings of a Seminar Held in Toronto in 1994 During the 48th Congress of the International Fiscal Association
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  • ISBN-13: 9789041100702
  • ISBN: 9041100709
  • Publication Date: 1995
  • Publisher: Kluwer Law International

AUTHOR

International Fiscal Association Staff

SUMMARY

The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: (1) Whether international law recognizes the concept of abuse of rights, fraus legis (2) Whether this concept of abuse of rights, fraus legis, the business purpose test, etc., can be applied to tax treaties.The book then turns to the question of whether provisions included in the tax code that are expressly designed to re-characterize or deal with transactions that are considered to result in unacceptable avoidance of tax under the code can be extended and applied where there is an unacceptable avoidance of tax by virtue of the application of a tax treaty provision.International Fiscal Association Staff is the author of 'How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions: Proceedings of a Seminar Held in Toronto in 1994 During the 48th Congress of the International Fiscal Association', published 1995 under ISBN 9789041100702 and ISBN 9041100709.

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