Toward Uniformly Accepted Principles for Interpreting MFN Clauses

Striking a Balance Between Sovereignty and the Protection of Investors
Erscheinungsjahr 2021
ISBN: 978-94-035-3273-8
Verlag: Kluwer Law International

Buch, Englisch, 688 Seiten

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.

Autoren/Hrsg.

Piracha, Nudrat Ejaz

Fachgebiete

• Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Handels-, Wirtschafts- und Gesellschaftsrecht
• Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Zivilprozess- und Schiedsverfahrensrecht