LEADER 00000cam a2200673Ii 4500 
001    ocn864229099 
003    OCoLC 
005    20160527040606.3 
006    m     o  d         
007    cr ||||||||||| 
008    131126s2013    nyu     ob    000 0 eng   
019    902682314 
020    9789210562522|q(electronic book) 
020    9210562526|q(electronic book) 
020    |z9789211591057 
020    |z9211591058 
035    (OCoLC)864229099|z(OCoLC)902682314 
040    UX0|beng|erda|epn|cUX0|dOCLCO|dBUF|dCUI|dOCLCO|dOCLCF|dN$T
       |dOCLCQ|dTFW|dYDXCP|dOCL|dBWS|dOCLCQ 
043    d------ 
049    RIDW 
050  4 K4475 
072  7 LAW|x068000|2bisacsh 
082 04 343.0526|223 
090    K4475 
245 00 United Nations handbook on selected issues in 
       administration of double tax treaties for developing 
       countries /|cedited by Alexander Trepelkov, Harry Tonino 
       and Dominika Halka. 
246 30 Selected issues in administration of double tax treaties 
       for developing countries 
246 30 Administration of double tax treaties for developing 
       countries 
264  1 New York :|bUnited Nations,|c2013. 
300    1 online resource (xxi, 401 pages) 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
347    text file|2rdaft 
377  7 |lTreaties language|2lcsh 
504    Includes bibliographical references. 
505 0  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. 
520    "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. 
588 0  Online resource; title from PDF title page (UN, viewed 
       November 27, 2013). 
590    eBooks on EBSCOhost|bEBSCO eBook Subscription Academic 
       Collection - North America 
650  0 Double taxation|0https://id.loc.gov/authorities/subjects/
       sh85132863|zDeveloping countries|0https://id.loc.gov/
       authorities/subjects/sh85037341-781|vTreaties.|0https://
       id.loc.gov/authorities/subjects/sh99001759 
650  0 Double taxation|vTreaties.|0https://id.loc.gov/authorities
       /subjects/sh85132864 
650  7 Double taxation.|2fast|0https://id.worldcat.org/fast/
       897116 
650  7 Double taxation|xTreaties.|2fast|0https://id.worldcat.org/
       fast/897120 
651  7 Developing countries.|2fast|0https://id.worldcat.org/fast/
       1242969 
655  4 Electronic books. 
655  7 Treaties.|2fast|0https://id.worldcat.org/fast/1423868 
655  7 Treaties.|2lcgft|0https://id.loc.gov/authorities/
       genreForms/gf2011026707 
700 1  Trepelkov, Alexander,|0https://id.loc.gov/authorities/
       names/no2014008061|eeditor. 
700 1  Tonino, Harry,|0https://id.loc.gov/authorities/names/
       no2014008064|eeditor. 
700 1  Halka, Dominika,|0https://id.loc.gov/authorities/names/
       no2014008065|eeditor. 
710 2  United Nations,|0https://id.loc.gov/authorities/names/
       n79021345|eissuing body. 
776 08 |iPrint version:|tUnited Nations handbook on selected 
       issues in administration of double tax treaties for 
       developing countries.|dNew York : United Nations, [2013]
       |z9211591058|w(OCoLC)852733417 
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
       search.ebscohost.com/login.aspx?direct=true&scope=site&
       db=nlebk&AN=856256|zOnline eBook. Access restricted to 
       current Rider University students, faculty, and staff. 
856 42 |3Instructions for reading/downloading this eBook|uhttp://
       guides.rider.edu/ebooks/ebsco 
901    MARCIVE 20231220 
948    |d20160607|cEBSCO|tebscoebooksacademic|lridw 
994    92|bRID