The Resource Tax incentives and tax sparing

Tax incentives and tax sparing

Label
Tax incentives and tax sparing
Title
Tax incentives and tax sparing
Creator
Subject
Summary
US and German views regarding tax sparing diverge. This paper suggests an analysis to reconcile the US and German views and proposes a way of viewing tax sparing that could make negotiation of tax treaty provisions dealing with tax incentives both more flexible and more consistent from a fiscal policy standpoint
Citation source
In: Intertax. - Deventer. - (1992), no. 2 ; p. 84-96
http://library.link/vocab/creatorName
Shannon, H.A
Language note
English
http://library.link/vocab/subjectName
tax sparing credit
Label
Tax incentives and tax sparing
Publication

Library Locations

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