International Taxation

This class was created by Brainscape user Manon Ampe. Visit their profile to learn more about the creator.

Flashcard maker: Manon Ampe

Decks in this class (11)

Part I: Introduction and general concepts
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46  cards
Scope of OECD Convention
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92  cards
Article 13: Capital Gains
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4  cards
Article 15: Income from Employment
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46  cards
Rules allocating tax jurisdiction
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41  cards
Article 7: profits of a permanent establishment
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29  cards
Dividens, Interests and Royalties
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29  cards
Art. 18-22
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10  cards
Methods for elimination of double taxation
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17  cards
Non-discrimination: art. 24
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13  cards
Abuse of tax treaties
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6  cards

More about International Taxation

  • Class purpose General learning

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