Toward Uniformly Accepted Principles for Interpreting MFN Clauses: Striking a Balance Between Sovereignty and the Protection of Investors
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- Synopsis
- siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
- Copyright:
- 2021
Book Details
- Book Quality:
- Publisher Quality
- ISBN-13:
- 9789403532745
- Related ISBNs:
- 9789403532738
- Publisher:
- Wolters Kluwer
- Date of Addition:
- 07/28/21
- Copyrighted By:
- Kluwer Law International BV, The Netherlands
- Adult content:
- No
- Language:
- English
- Has Image Descriptions:
- No
- Categories:
- Nonfiction, Business and Finance, Law, Legal Issues and Ethics
- Submitted By:
- Bookshare Staff
- Usage Restrictions:
- This is a copyrighted book.