Recherche
S'identifier

Mensuel de novembre 2020 - Informatique financière

go back Retour << Article précédent     Article suivant >>


Can technology help deal with the complex issue of double tax treaty application?
By Julien METZ, Senior Manager Dany TEILLANT, Partner chez Deloitte Luxembourg   Taxation must keep up with economic developments, including states’ tax laws and tax treaties (hereafter “Tax Treaties” or “Tax Treaty”), which are subject to regular adjustments.   When updating these Tax Treaties, the Organisation for Economic Co-operation and Development (OECD), the United Nations (UN) and states strive to respond to new international tax issues resulting from international economic, financial, technological and trade developments. While a lot of documentation on Tax Treaties’ provisions has been developed over the years, including Tax Treaties’ relationships with other treaties and states’ domestic laws, there is little assistance available...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.

Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.