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
Resource Information
The item United Nations handbook on selected issues in administration of double tax treaties for developing countries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item United Nations handbook on selected issues in administration of double tax treaties for developing countries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- 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
- Language
- eng
- Extent
- xxi, 401 p.
- 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
- Isbn
- 9789211591057
- 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
- 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
- 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
- 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)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/United-Nations-handbook-on-selected-issues-in/tkQnv320zzE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/United-Nations-handbook-on-selected-issues-in/tkQnv320zzE/">United Nations handbook on selected issues in administration of double tax treaties for developing countries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
