Description
A detailed guide in three volumes for tax practitioners. The book begins with the basic materials and analyses them for application to any particular case. It features: Key points boxes Full contents for each chapter Tables, checklists and examples. There is more detailed analysis of: Article 17 OECD Model Treaty HMRC’s published views on “Image Rights” The 1987 Regulations DTR Tax Avoidance Relevant statutory and related material are included in the text. A case study at the end brings matters together.
