| Description |
1 online resource (xxi, 401 pages) |
|
Treaties language |
|
text file |
| Bibliography |
Includes bibliographical references. |
| Summary |
"The UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries was developed as part of a project implemented jointly by FfDO and the International Tax Compact. Its ten chapters were drafted by renowned international tax experts on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world. Through a novel demand-driven approach, it provides practical guidance to developing countries to effectively implement double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries, having regard to the specific needs and interests of these countries."--Publisher website. |
| Contents |
An overview of the issues involved in the application of double tax treaties -- Persons qualifying for treaty benefits -- Taxation of residents on foreign source income -- Taxation of non-residents -- Taxation of non-residents on business profits -- Taxation of non-resident service providers -- Taxation of investment income and capital gains -- Dispute resolution: the Mutual Agreement Procedure -- Exchange of information -- Improper use of tax treaties, tax avoidance and tax evasion. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Double taxation -- Developing countries -- Treaties.
|
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Double taxation. |
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Developing countries. |
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Double taxation -- Treaties.
|
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Double taxation -- Treaties. |
| Genre/Form |
Electronic books.
|
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Treaties.
|
|
Treaties.
|
| Added Author |
Trepelkov, Alexander, editor.
|
|
Tonino, Harry, editor.
|
|
Halka, Dominika, editor.
|
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United Nations, issuing body.
|
| Added Title |
Selected issues in administration of double tax treaties for developing countries |
|
Administration of double tax treaties for developing countries |
| Other Form: |
Print version: United Nations handbook on selected issues in administration of double tax treaties for developing countries. New York : United Nations, [2013] 9211591058 (OCoLC)852733417 |
| ISBN |
9789210562522 (electronic book) |
|
9210562526 (electronic book) |
|
9789211591057 |
|
9211591058 |
|
