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Gross taxation at source: limitations of the international tax framework

By Rui Camacho Palma


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

Topics: LAW
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Provided by: SAS-SPACE

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  1. (2009). International Tax Coordination for a Second-Best World (Part I)”, World Tax
  2. (2007). Japanese Taxation of Permanent Establishments in Japan”, Bulletin for International Taxation, IBFD, September/October

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