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International Taxation

This class was created by Brainscape user Manon Ampe. Visit their profile to learn more about the creator.

By: Manon Ampe
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Decks in this class (11)

Part I: Introduction and general concepts
What is international tax law 1,
What are the basic principles of ...,
What are the relevant provisions ...
46  cards
Scope of OECD Convention
What is the personal scope of the...,
What are partnerships 2,
Are partnerships entitled to bene...
92  cards
Article 13: Capital Gains
What is the general rule for capi...,
What are the exceptions to the ge...,
What is the example of the anti a...
4  cards
Article 15: Income from Employment
Generally what is article 15 1,
What is the exception to article ...,
What is salary 3
46  cards
Rules allocating tax jurisdiction
What is the rule for tax jurisdic...,
What kind of income from immovabl...,
What is art 9 3
41  cards
Article 7: profits of a permanent establishment
What are the general features of ...,
How is the approach for deduction...,
What are profits according to art...
29  cards
Dividens, Interests and Royalties
What are dividends 1,
What are the taxing rights of div...,
What can the source state do 3
29  cards
Art. 18-22
What is article 18 1,
What is the discrepancy with pens...,
What are pensions and other simil...
10  cards
Methods for elimination of double taxation
What are the main reasons for int...,
What are the main reasons for eco...,
What are the methods for eliminat...
17  cards
Non-discrimination: art. 24
What is non discrimination 1,
What is the prohibition of pe dis...,
What is the interaction between a...
13  cards
Abuse of tax treaties
What is treaty shopping 1,
What is the beneficition ownership 2,
Should the term bo be understood ...
6  cards

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International Taxation

  • Class purpose General learning

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