First Published in 1991. The second edition of this book, using the formula adopted by its predecessor, sets out to do three things: first, it is a handy guide to the provisions of 58 tax treaties between 12 major trading nations; second, by comparing other treaties made by the countries concerned it helps to interpret the meaning of particular provisions; third, it may give the same help for treaties outside our list where, as often happens, the same or similar wording is used.
Introduction, List of Current Treaties 1 Article Scope of the Convention Article 2 Taxes Covered Article 3 General Definitions Article 4 Resident Article 5 Permanent Establishment Article 6 Income from Immovable Property Article 7 Business Profits Article 8 Shipping, Inland Waterways Transport and Air Transport Article 9 Associated Enterprises Article 10 Dividends Article 11 Interest Article 12 Royalties Article 13 Capital Gains Article 14 Independent Personal Services Article15 Dependent Personal Services Article 16 Directors’ Fees Article 17 Artistes and Athletes Article 18 Pensions Article 19 Government Service Article 20 Students Article 21 Other Income Article 22 Capita Article 23 Methods for Elimination of Double Taxation Article 24 Special Provisions Article25 Mutual Agreement Procedure Article 26 Exchange of Information Article 27 Diplomatic Agents and Consular Officers Article 28 Territorial Extension Article 29 Final Provisions Article 30 Termination
Biography
John Phillips
