The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the

Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored ar

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op

Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international inter

Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By op