Abstract & Insight
This three-volume set provides an in-depth examination of double taxation avoidance agreements (DTAAs) which are crucial for international taxation. It covers the legal and practical aspects of these agreements, addressing the principles behind the elimination of double taxation and the mechanisms through which they operate across various jurisdictions. This collection serves as a vital resource for tax professionals, policymakers, and scholars interested in the complexities of international tax law.
Through detailed analysis and case studies, the volumes illustrate how DTAAs can promote cross-border trade and investment by providing clarity and certainty to taxpayers. The authors include a range of perspectives, offering insights into negotiation strategies, the interpretation of treaty provisions, and how different countries implement their DTAA commitments. This comprehensive work is ideal for anyone looking to gain a robust understanding of international taxation and the framework that governs it.
