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The Resource United Nations handbook on selected issues in administration of double tax treaties for developing countries

United Nations handbook on selected issues in administration of double tax treaties for developing countries

Label
United Nations handbook on selected issues in administration of double tax treaties for developing countries
Title
United Nations handbook on selected issues in administration of double tax treaties for developing countries
Contributor
Subject
Language
eng
Summary
How do tax treaty provisions apply in practice? This question is addressed by the ten chapters comprising this book. They were written by international tax experts, benefiting from extensive consultations with numerous experts from the National Tax Authorities and Ministries of Finance of developing countries. The Handbook describes best practices of countries in administering their tax treaties and identifies common denominators to the extent possible. The emphasis is on the practices of the tax authorities of developing countries. Their experts may be in a better position to assist other developing countries with less experience in this area, because they followed a similar path, often not so long ago. An effort is made to keep the material basic and practical and to focus on the procedural aspects of applying the treaty rather than on its substantive rules
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Trepelkov, A
  • Tonino, H
  • Halka, D
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • non-resident
  • foreign source income
  • business profits
  • services
  • investment income
  • capital gains
  • dispute resolution
  • MAP
  • tax avoidance
  • tax evasion
  • exchange of information
  • UN Model
Label
United Nations handbook on selected issues in administration of double tax treaties for developing countries
Instantiates
Publication
Contents
  • An overview of the issues involved in the application of double tax treaties
  • Arnold, B.J.
  • ; p. 1-50
  • Persons qualifying for treaty benefits
  • Wheeler, J.
  • ; p. 51-107
  • Taxation of residents on foreign source income
  • Harris, P.A.
  • ; p. 109-171
  • Taxation of non-residents
  • Campbell, C.
  • ; p. 173-191
  • Taxation of non-residents on business profits
  • Li, J.(Jinyan)
  • ; p. 193-219
  • Taxation of non-resident service providers
  • Pickering, A.
  • ; p. 221-260
  • Taxation of investment income and capital gains
  • Goede, J.J.P. de
  • ; p. 261-307
  • Dispute resolution: the Mutual Agreement Procedure
  • Ault, H.J.
  • ; p. 309-340
  • Exchange of information
  • Ring, D.M.
  • ; p. 341-382
  • Improper use of tax treaties, tax avoidance and tax evasion
  • Baker, P.
  • ; p. 382-401
Extent
xxi, 401 p.
Isbn
9789211591057
Isbn Type
(print)
Label
United Nations handbook on selected issues in administration of double tax treaties for developing countries
Publication
Contents
  • An overview of the issues involved in the application of double tax treaties
  • Arnold, B.J.
  • ; p. 1-50
  • Persons qualifying for treaty benefits
  • Wheeler, J.
  • ; p. 51-107
  • Taxation of residents on foreign source income
  • Harris, P.A.
  • ; p. 109-171
  • Taxation of non-residents
  • Campbell, C.
  • ; p. 173-191
  • Taxation of non-residents on business profits
  • Li, J.(Jinyan)
  • ; p. 193-219
  • Taxation of non-resident service providers
  • Pickering, A.
  • ; p. 221-260
  • Taxation of investment income and capital gains
  • Goede, J.J.P. de
  • ; p. 261-307
  • Dispute resolution: the Mutual Agreement Procedure
  • Ault, H.J.
  • ; p. 309-340
  • Exchange of information
  • Ring, D.M.
  • ; p. 341-382
  • Improper use of tax treaties, tax avoidance and tax evasion
  • Baker, P.
  • ; p. 382-401
Extent
xxi, 401 p.
Isbn
9789211591057
Isbn Type
(print)

Library Locations

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