The Resource The role of tax treaties in facilitating development and protecting the tax base [Part I]

The role of tax treaties in facilitating development and protecting the tax base [Part I]

Label
The role of tax treaties in facilitating development and protecting the tax base [Part I]
Title
The role of tax treaties in facilitating development and protecting the tax base [Part I]
Creator
Subject
Language
eng
Summary
This article presents the first part of an extensive analysis of the issue of the use of tax treaties to secure sufficient income to nurture development. It has been produced with the support of the Qatar Financial Center Authority. After an executive summary, the article reviews the tax treaty network in some developing and emerging economies. It considers passive income and capital gains, land-rich companies, other income, tax sparing credits, and looks at the relevance of tax treaties for developing and emerging economies
Citation source
In: Tax planning international review. - London. - Vol. 40 (2013),
http://library.link/vocab/creatorName
  • Owens, J.P
  • Lang, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • developing countries
  • passive income
  • capital gains
  • immovable property
  • other income
  • tax sparing credit
Label
The role of tax treaties in facilitating development and protecting the tax base [Part I]
Instantiates
Publication
Label
The role of tax treaties in facilitating development and protecting the tax base [Part I]
Publication

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