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

Resource Information

The work United Nations handbook on selected issues in administration of double tax treaties for developing countries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

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

Contributor

• Halka, D
• Tonino, H
• Trepelkov, A

Subject

• MAP
• OECD Model
• UN Model
• business profits
• capital gains
• dispute resolution
• exchange of information
• foreign source income
• investment income
• non-resident
• services
• tax avoidance
• tax evasion
• tax treaty

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