The Resource Is there a need to reevaluate tax sparing?

Is there a need to reevaluate tax sparing?

Label
Is there a need to reevaluate tax sparing?
Title
Is there a need to reevaluate tax sparing?
Creator
Subject
Summary
Brief overview of the main elements of the 1998 OECD report on tax sparing. The report explains the role of tax sparing provisions in tax treaties, outlines the traditional country positions on tax sparing, and outlines the "best practices" suggestions on the design of tax sparing provisions
Citation source
In: Tax Notes International. - Arlington. - Vol. 16 (1998), no. 18 ; p. 1447-1453
http://library.link/vocab/creatorName
  • Owens, J.P
  • Fensby, T
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax sparing credit
Label
Is there a need to reevaluate tax sparing?
Instantiates
Publication
Label
Is there a need to reevaluate tax sparing?
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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