The Public International Law of Taxation —— Text, Cases and Materials

----- 国际公共税收法

ISBN: 9789041184764 出版年：2019 页码：662 Qureshi , Asif H Kumar, Ajay Kluwer Law International

Part 1 The public international law of taxation - generally: international law in the framework of taxation relationship of international law and national law fiscal jurisdiction general principles of treaty law with specific reference to taxation general international constraints in fiscal matters enforcement of international tax claims. Part 2 The public law of taxation - specifically: double taxation relief. Appendix: the final act embodying the results of the Uruguay round of multilateral trade negotiations (GARR MTN/FA, 15 Dec 1993).