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Valuable for both practitioners and students, this is your essential guide to understanding how double taxation agreements are drafted, what the key concepts are and how they fit into the framework of international tax.
Using the UK/Australia agreement as a model, Principles and Practice of Double Taxation Agreements shows you how drafting can be refined to better reflect the conceptual underpinnings of the agreements. And with its straightforward "question and answer" format, you'll obtain a clearer understanding of Double Taxation Agreements and quickly get to the heart of the key concepts.
The clear and concise guidance allows even experienced practitioners to gain a new and refreshing approach. The book also provides you with detailed analysis of key issues and cases as well as actual Double Taxation Agreements - featuring a number signed by the US, UK, Australia, China, France and Germany.