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Summary

CHAPTER 1 : The Problem of double Taxation @ Page 23 - 26 CHAPTER 2 : State Practice in the Conclusion of DTCs @ Page 27 - 29 CHAPTER 3 : The efects of DTCs @ Page 31 - 34 CHAPTER 4 : The Interpretation of double taxation conventions @ Page 37 - 56 CHAPTER 5 : Treaty abuse @ Page 59 - 64 CHAPTER 6 : The Structures and Systems of DTCs @ Page 65 - 69 CHAPTER 7 : Persons Covered @ Page 71 - 80 CHAPTER 8 : Taxes Covered @ Page 83 - 84 CHAPTER 9 : Allocation rules @ Pagge 85 - 118 CHAPTER 10 : Methods for elimination of double taxation @ Page 121 - 132 CHAPTER 11 : The Implementation of treaty benefits in both Contracting States @ Page 135 - 138 CHAPTER 12 : The arm's Length Principle of Art 9 OECD Model @ 139 CHAPTER 13 : Non - discrimination @ Page 143 - 145 CHAPTER 14 : Mutual agreement Procedure @ Page 147 - 149 CHAPTER 15 : Exchange of infortmation @ Page 151 -154 CHAPTER 16 : Assistance in the collection of taxes @ Page 155 CHAPTER 17 : Inheritance tax treaties @ Page 157 - 159