The Resource Trends in tax treaty policy of developing countries

Trends in tax treaty policy of developing countries

Label
Trends in tax treaty policy of developing countries
Title
Trends in tax treaty policy of developing countries
Creator
Subject
Language
eng
Summary
This paper analyses the tax treaty policy of selected developing countries. It deals a.o. with permanent establishments, business profits, withholding tax rates on passive income treatment, independent personal services, tax sparing, elimination of double taxation, and anti-abuse provisions
Citation source
Bound in: Tax treaty policy and development. - Wien : Linde Verlag, 2005 ; p. 237-256
http://library.link/vocab/creatorName
Cai, Q
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • tax policy
  • OECD Model
  • UN Model
  • PE
  • business profits
  • withholding tax
  • passive income
  • independent personal services
  • tax sparing credit
  • avoidance of double taxation
  • anti-avoidance
Label
Trends in tax treaty policy of developing countries
Instantiates
Publication
Label
Trends in tax treaty policy of developing countries
Publication

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