Credit versus exemption under domestic tax law and treaties

Guglielmo Maisto

Credit versus exemption under domestic tax law and treaties

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

In this contribution the credit and exemption methods are analysed with a focus on domestic tax law as well as international tax law. The contribution focuses on the international tax policy aspects and constitutional aspects of credit and exemption, on the history of tax treaties with regard to credit and exemption as well as on the OECD Model Convention and its Commentaries. The credit and exemption methods in tax treaty negotiation are also examined, as well as their relation with the principle of non-aggravation and the WTO

Original language	English
Title of host publication	Tax treaties: building bridges between law and economics
Editors	Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, MARTIN ZAGLER
Pages	319-361
Number of pages	43
Publication status	Published - 2010

Keywords

credit
tax law

Cite this

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AB - In this contribution the credit and exemption methods are analysed with a focus on domestic tax law as well as international tax law. The contribution focuses on the international tax policy aspects and constitutional aspects of credit and exemption, on the history of tax treaties with regard to credit and exemption as well as on the OECD Model Convention and its Commentaries. The credit and exemption methods in tax treaty negotiation are also examined, as well as their relation with the principle of non-aggravation and the WTO

KW - credit

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KW - credit

KW - tax law

UR - http://hdl.handle.net/10807/23556

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SN - 9789087220853

SP - 319

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BT - Tax treaties: building bridges between law and economics

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Storck, Alfred

A2 - ZAGLER, MARTIN

ER -

Credit versus exemption under domestic tax law and treaties

Abstract

Keywords

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