Gross taxation at source: limitations of the international tax framework

Palma, Rui Camacho (2010) Gross taxation at source: limitations of the international tax framework. Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.

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This dissertation assesses how the mechanisms for preventing double taxation address gross taxation, with a particular focus on the credit method. The OECD Model and Commentary are the starting point for analysis, followed by an examination of sample legislation and jurisprudence in selected countries. The author concludes with an examination of potential solutions to the issues raised.

Item Type	Thesis (Masters)
Additional Information	Masters dissertation (distinction) - MA in Taxation (Law, Administration and Practice)
Keywords	Double taxation, Taxation - Law and legislation, Income tax - Law and legislation
Subjects	Law
Divisions	Institute of Advanced Legal Studies
Date Deposited	27 Apr 2011 10:28
Last Modified	05 Aug 2024 17:46