Toward Uniformly Accepted Principles for Interpreting MFN Clauses : Striking a Balance Between Sovereignty and the Protection of Investors.

Format:

Book

Author/Creator:

Piracha, Nudrat Ejaz.

Language:

English

Subjects (All):

Favored nation clause.

Foreign trade regulation--International unification.

Foreign trade regulation.

Physical Description:

1 online resource (659 pages)

Other Title:

Toward Uniformly Accepted Principles for Interpreting MFN Clauses

Place of Publication:

Alphen aan den Rijn : Wolters Kluwer Law International, 2021.

Summary:

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.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

94-035-3275-0

94-035-3274-2