Collected Courses of the Hague Academy of International Law

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Les accords internationaux concernant la double imposition et l’évasion fiscale (Volume 55)

(22,349 words)

Author(s): Bühler, Ottmar
Bühler, Ottmar Keywords: Double taxation | Treaties | Tax evasion | Mots clefs: Imposition (double) | Traités | Evasion fiscale | ABSTRACT Ottmar Buhler, in the introduction to this course, notes that the problems of tax law are due to a large number of states collecting taxes, multiplicity of the tax systems, and infinitely numerous and complicated economic relationships between countries. After a presentation of the different tax systems of the States of the world and economic relations between States giving rise t…