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The Resource Tax sparing : a reconsideration

Tax sparing : a reconsideration

Label
Tax sparing : a reconsideration
Title
Tax sparing : a reconsideration
Subject
Summary
Tax sparing provisions have more than four decades of history in bilateral tax treaties, including treaties between OECD countries.Changes in the international setting have led countries to reconsider their attitude towards including tax sparing in their tax treaties. This report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax sparing credit
  • tax treaty
Label
Tax sparing : a reconsideration
Publication
Extent
85 p.
Isbn
9789264130227

Library Locations

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