The Resource Tax sparing : use it, but not as a foreign aid tool

Tax sparing : use it, but not as a foreign aid tool

Label
Tax sparing : use it, but not as a foreign aid tool
Title
Tax sparing : use it, but not as a foreign aid tool
Creator
Subject
Language
eng
Summary
This article analyses the mechanism of tax sparing. More precisely, it explores whether tax sparing can be understood as a foreign aid tool or it should be used as an effective treaty device where both residence states and source states may benefit from in order to achieve "two-headed" goals
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 8/9 ; p. 546-555
http://library.link/vocab/creatorName
Na, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax sparing credit
  • tax treaty
  • developing countries
Label
Tax sparing : use it, but not as a foreign aid tool
Instantiates
Publication
Label
Tax sparing : use it, but not as a foreign aid tool
Publication

Library Locations

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