IFA Cahiers Volume 101B [2016]

IFA Cahier Volume 101B

The notion of tax and the elimination of international double taxation or double non-taxation

This report discusses the meaning and relevance of the notion of tax from the perspective of the elimination of international double taxation and the elimination of international double non-taxation. The report examines the relevant tax treaty provisions in the IFA member jurisdictions, in order to define what the term tax covers and what it does not cover for the purposes of the relevant provisions. The domestic laws of the IFA member jurisdictions are also looked at, because they may define the scope of the tax treaty notion of tax or provide complementary means to eliminate double taxation or double non-taxation situations.

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