Credit versus exemption under domestic tax law and treaties

Guglielmo Maisto

Risultato della ricerca: Contributo in libroChapter

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
Lingua originaleEnglish
Titolo della pubblicazione ospiteTax treaties: building bridges between law and economics
EditorMichael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, MARTIN ZAGLER
Pagine319-361
Numero di pagine43
Stato di pubblicazionePubblicato - 2010

Keywords

  • credit
  • tax law

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