developing countries
Resource Information
The concept developing countries represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
developing countries
Resource Information
The concept developing countries represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- developing countries
100+ Items that share the Concept developing countries
Context
Context of developing countriesSubject of
- "Options for low income countries' effective and efficient use of tax incentives for investment" : a response
- 'Sixth method' raises concerns in developing countries
- 'Sixth method' raises transfer pricing concerns in developing countries
- A South East Asian tax organisation
- A creditable VAT?
- A different take on transfer pricing in Asia
- A legal and economic analysis of Austria's double tax treaty network with developing countries
- A new approach to comparing tax effort in twenty-one less developed countries
- A new look at indirect taxation in developing countries
- A qualitative evaluation of income tax designs for the informal economies in Pakistan and Thailand
- A snapshot of the African Continental Free Trade Area (AfCFTA)
- A toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : including a supplementary report on addressing the information gaps on prices of minerals sold in an intermediate form
- AEO programmes worldwide : from MRAs to a General AEO Agreement?!
- Accountancy systems in third world economies
- Accounting for currency devaluation: a developing country's experience
- Administering fiscal regimes for extractive industries : a handbook
- Advances in taxation : a research annual
- African Shenzhen : China's special economic zones in Africa
- African experiences of a Dutch bank aiming for the rural masses
- Alabaster : 1938-2013
- Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
- An economic perspective on double tax treaties with(in) developing countries
- An introduction to Nepalese economy
- An unfortunate series of divergent views - service transactions as a transfer pricing dispute engine
- Argentina's struggle in negotiating double tax conventions
- Asian voices : BEPS and beyond
- Aspects of international cooperation in public finance : international conference Report, 26 to 30 October 1987 in Berlin (West)
- Assessing tax performance in developing countries: a critical review of the literature
- Automatic exchange of information and BRICS : why and how does it affect emerging economies?
- BEPS : a developing country perspective
- BEPS Action Plan poses challenges for oil and gas commodity transactions
- BEPS Monitoring Group critiques OECD report on transfer pricing in developing countries
- BEPS hybrid entities proposal : a slippery slope, especially for developing countries
- BEPS initiative in Colombia : transfer pricing for the modern world
- BRICS and the emergence of international tax coordination
- BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 1
- BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 2
- BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 3
- BRICs attracting investment despite their tax systems
- Base Erosion and Profit Shifting : an Indian perspective
- Base erosion and profit shifting : an action plan for developing countries
- Base erosion and profit shifting and developing country tax administrations
- Base erosion, profit shifting and developing countries
- Base erosion, profit shifting and developing countries
- Belastinghervorming in ontwikkelingslanden en transition economies : verslag seminar 1 juli 2005
- Bibliography on taxation in underdeveloped countries
- Botschaft über eine verstärkte Zusammenarbeit mit osteuropäischen Staaten und entsprechende Soforthilfsmassnahmen. Vom 22. November 1989
- Brazil's approach to transfer pricing : a viable alternative to the status quo?
- Brazil's entry into the OECD : state of play, tax challenges and potential outcomes
- Building tax culture, compliance and citizenship : a global source book on taxpayer education
- Building your BRICS tax strategy
- Business cycle : an important comparability issue in Latin American countries
- Can BEPS provide a cure to the Kimberley Process blues?
- Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?
- Changing patterns in public expenditure management: an overview
- Changing the relationship between tax administrations and taxpayers
- China and BEPS : from norm-taker to norm-shaker
- Choosing policy instruments for pollution control : a review
- Collecting local government financial data in developing countries: the Bangladesh experience
- Comment on Miranda Stewart's "Redistribution between rich and poor countries"
- Committee of Experts on International Cooperation in Tax Matters : second session : Geneva, 30 October-3 November 2006
- Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
- Comparative taxation : why tax systems differ
- Comprehensive tax treaties and tax information exchange agreements : assessing exchange of information mechanisms to ensure transparency in a globalized world from the perspective of developing countries
- Conflicts of qualification and interpretation : how should developing countries react?
- Considerations with regard to the identification of an appropriate tax system for developing countries. Possibilities for the achievement of a more rapid economic development by way of promoting private investment through fiscal measures : a short introduction
- Contributing a developing country's perspective to international taxation : United Nations tender for development of a transfer pricing manual
- Core function requirements for fiscal management systems
- Corporate tax in developing countries : current trends and design issues
- Corporate taxation and BEPS : a fair slice for developing countries?
- Critical issues in taxation and development
- Cross-border services in tax treaties : crossing the PE border
- Customs organization and administration in developing countries : major considerations
- Cóctel de medidas para el control de la manipulación abusiva de precios de transferencia, con enfoque en el contexto de países de bajos ingresos y en vías de desarrollo
- Das Fremdvergleichsprinzip neu interpretiert : das "Practical Manual on Transfer Pricing for Developing Countries" der Vereinten Nationen
- Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
- Das neue Entwicklungsländer - Steuergesetz
- De internationalisering van het belastingrecht = The internationalization of tax law : bundel ter gelegenheid van het 25-jarig bestaan van de opleiding Fiscaal Recht aan de Universiteit Maastricht
- Dealing effectively with the challenges of transfer pricing
- Death duties : with particular reference to developing countries
- Democracies in peril : taxation and redistribution in globalizing economies
- Dependency rates and private savings behavior in developing countries
- Derecho fiscal internacional : temas selectos
- Design and assessment of tax incentives in developing countries : selected issues and a country experience
- Design options in minimum tax : anomalies in Pakistan's alternative minimum tax
- Designing a general anti-avoidance rule for the East-African Community - a comparative analysis
- Designing a hybrid transfer pricing method
- Designing a tax amnesty - one size does not fit all
- Designing and drafting a domestic law to implement a tax treaty
- Developing countries push their case in UN TP manual
- Developing countries rethinking tax treaties
- Developing countries' reactions to the G20/OECD action plan on Base Erosion and Profit Shifting
- Developing country taxation, part II: The limitations of corporate income taxation
- Developing country taxation, part III: Surmounting transfer pricing problems of ditributors and manufacturers
- Developing country taxation, part IV: BEPS, formulary apportionment and practical steps
- Developing country taxation, part V: designing a hybrid transfer pricing method
- Developing country taxation, part VI: the importance of measuring the effects of transfer pricing reform
- Developing country taxation, part VII: don't lose focus on domestic revenue sources
- Development co-operation : efforts and policies of the Members of the Development Assistance Committee
- Development projects as policy experiments; an adaptive approach to development administration
- Die Beurteilung der "Fiktiven Steueranrechnung" unter besonderer Berücksichtigung ihrer Verwendung in Doppelbesteuerungsabkommen (DBA) der Bundesrepublik Deutschland mit Entwicklungsländern
- Direito tributário : estudos em homenagem a Brandão Machado
- Distributional implications of government tax and expenditure policies : issues, problems, and methodology
- Do developing countries' tax incentives attract investment or create disaster?
- Do double taxation treaties increase foreign direct investment to developing countries?
- Do we need an international tax organization?
- Double non-taxation and the use of hybrid entities : an alternative approach in the new era of BEPS
- Double tax treaties between developing and developed countries
- Double taxation and the League of Nations
- Drawing upon an alternative model for the Brazilian transfer pricing experience : the OECD's arm's length standard, pre-fixed profit margins or a third way?
- Dual income taxation and developing countries
- Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden
- EU law and the building of global supranational tax law : EU BEPS and state aid
- Econometric modelling and forecasting in Asia
- Economic and Social Council : Committee of Experts on International Cooperation in Tax Matters : Fourth session : Geneva, 20-24 October 2008 | Note by the coordinator of the Subcommittee on Improper Use of Treaties : proposed amendments | Addendum: progress report of Subcommittee on Improper Use of Tax Treaties : beneficial ownership
- Economic development in Africa : Report 2018 : migration for structural transformation
- Economic development in Africa : Report 2019 : Made in Africa : rules of origin for enhanced intra-African trade
- Economic development in Africa : catalysing investment for transformative growth in Africa
- Economic development in Africa : report 2017 : tourism for transformative and inclusive growth
- Economic integration among developing countries
- Effectiveness and economic impact of tax incentives in the SADC region : technical report
- Effects of foreign capital flows on developing countries of Asia
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- Entwicklungsländer : OECD-Diskussionsentwurf zu möglichen Ansätzen für die Bestimmung fremdüblicher Verrechnungspreise
- Environmental fiscal reform for poverty reduction
- Erosion of expenditure management system. An unintended consequence of donor approaches
- Es necesaria la transformación del sistema multilateral y su institución central, la OMC = The Multilateral System and the WTO
- Estimates of the compliance costs of value added tax in Botswana
- Estimating the base of the value added tax (VAT) in developing countries. The problem of exemptions
- Evaluation of economic past performance. The four year salvation, recovery and development program 1987/88 - 1990/91. The macro-economic framework
- Evolution of Nigerian tax laws : an overview
- Exchanging information with the developing world : a digression on the Global Forum Exchange of Information's interaction with developing economies
- Export of tax systems : transforming tax systems in the third world
- Export tax in Indonesia : a study of taxation in a developing country
- External shocks and fiscal adjustment in developing countries: experiences during 1962-82
- Fact, fiction or just raw speculation
- Factors influencing taxpayers compliance with the tax system : an empirical study in Mekelle City, Ethiopia
- Fair taxation : truth is in the eye of the beholder
- Fair taxation : truth is in the eye of the beholder
- Fair taxation in the Middle East and North Africa
- Finance for developing countries
- Financial transparency coalition criticizes rejection of U.N. tax body proposal
- Financing and external debt of developing countries : 1991 survey
- Financing development in a world of private capital flows. The challenge for multilateral development banks in working with the private sector
- Financing of investments of public enterprises in developing countries
- Financing project and construction by countertrade and barter : an introduction to countertrade; some contractual problems of countertrade; advantage and disadvantage of countertrade - the Argentine view, as an importing country
- Financing sustainable development in Africa
- Fiscal and monetary policies and problems in developing countries
- Fiscal aspects of exchange rate policy in developing countries
- Fiscal decentralization and economic development
- Fiscal decentralization and local finance in developing countries : development from below
- Fiscal decentralization and the mobilization and use of national resources for development: issues, experience and policies in the ESCAP region
- Fiscal dimensions of trade policy
- Fiscal disequilibrium in developing countries
- Fiscal disequilibrium in developing countries. Reprint from World Development, Vol. 10, No. 12, pp. 1069-1082, 1982
- Fiscal impacts of tax havens on non-haven African countries
- Fiscal incentives for private investment in developing countries
- Fiscal incidence studies in developing countries : survey and critique
- Fiscal measures for employment promotion in developing countries
- Fiscal policy and development strategy
- Fiscal policy and the employment problem in less developed countries
- Fiscal reforms in low-income countries : experience under IMF-supported programs
- Fiscal reforms in the least developed countries
- Foreign direct investment and development
- Foreign direct investment in developing countries : some tax considerations and other related legal matters
- Fremdvergleichsdaten in Entwicklungsländerfällen : das Arbeitspapier der OECD "Transfer Pricing Comparability Data and Developing Countries"
- G7 priorities in taxation
- GAARs in developing countries
- General anti-avoidance rules for major developing countries
- Gestion fiscale internationale des entreprises
- Global Transfer Pricing Conference 2018 : transfer pricing developments around the world
- Global Transfer Pricing Conference : transfer pricing developments around the world
- Global tax fairness
- Globalisation et justice fiscale
- Government financial management : issues and country studies
- Government spending, the real interest rate, and liquidity constrained consumers' behavior in developing countries
- Green tax in the People's Republic of China
- Guidelines for improving tax administration in developing countries. Improving the efficiency and effectiveness of tax administration and strengthening domestic financial resource mobilization
- Harnessing the costs of international tax arbitrage
- Highlights of historical developments of Nigerian tax system
- Highway pricing and motor vehicle taxation in developing countries : Theory and practice
- How does taxation affect the quality of governance?
- How global tax reforms apply to the extractive industries
- How resilient are military expenditures in the context of fund- supported programs ?
- How the international financial services sector can reposition itself for recovery
- How to reduce regulatory burdens for small business in developing countries
- How to tax small businesses in the informal economy : a comparative analysis of presumptive income tax designs
- Hybrid entities and conflicts of allocation of income within tax treaties : is new article 1(2) of the OECD Model (article 3(1) of the MLI) the best solution available?
- Impact bonds : innovative finance to improve aid effectiveness in Africa
- Impact of transfer pricing on resource dependent developing countries
- Implementation of country-by-country reporting to tackle BEPS : assessment of the potential benefits
- Implementation v. adaptation : BEPS in Lation America through the lens of the ILADT Model
- Implementing OECD/G20 BEPS Package in developing countries - an assessment of priorities, experiences, challenges and needs of developing countries
- Implementing the OECD/G20 BEPS package in developing countries : an assessment of the priorities, experiences, challenges and needs of developing countries
- Improving natural resource taxation in developing countries
- Improving public enterprise performance : Concepts and techniques
- Improving tax administration in developing countries
- In search of harmony : finding a consensus on hybrid mismatches
- Incentives and institutional reform in tax enforcement : an analysis of developing country experience
- Income tax compliance and policy issues in developing and emerging economies : the case of Bangladesh
- Income tax compliance and sanctions in developing countries : an outline of issues
- Income tax evasion: a review of the measurement techniques and somes estimates for the developing countries
- Industrialized countries' policy affecting foreign direct investment in developing countries
- Inequality and fiscal policy
- Innovative finance in Africa : tweaking old tools and shifting the system
- Institutional relations in development
- Instrumentalisme en internationaal belastingrecht
- Inter-agency cooperation good tax governance in Africa
- International arbitration in tax matters
- International cooperation in tax matters : report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting
- International financial centres and developing countries : providing institutions for growth and poverty alleviation
- International income taxation and developing countries
- International investment arrangements : trends and emerging issues
- International subcontracting : a new form of investment
- International tax competition : globalisation and fiscal sovereignty
- International tax law
- International tax planning : materials on the planning of international transactions
- International tax policy trends in 2018
- International tax primer
- International tax primer
- International taxation : law and practice in Hong Kong and China
- International taxation and economic substance
- International taxation and multinational activity
- International trade subsidy rules and tax and financial export incentives : from limitations on fiscal sovereignty to development- inducing mechanisms
- International transfer pricing in developing countries : Ghana rising
- Internetconsultatie aanpassing verdragsbeleid en lijst van laagbelastende landen
- Investing in developing countries : OECD/DAC Member countries' policies and facilities with regard to foreign direct investment in developing countries
- Investing in developing countries : facilities for the promotion of foreign private investment in developing countries
- Investir dans le tiers monde : mesures d'incitation en faveur des investissements privés vers les pays en développement
- Investment incentives for industry. Some guidelines for developing countries
- Ireland spillover analysis : taxation and the developing world
- Is India ready for BEPS? Foreseeable problems and suggestions
- Is VAT the best way to impose a general consumption tax in developing countries?
- Is fiscal policy back? : an emerging markets perspective
- Is international tax controversy emerging in Asia?
- Is tax competition harming developing countries more than developed?
- Is the income tax responsible for large informal economies in developing countries?
- Joint ventures and public enterprises in developing countries
- Key building blocks for effective tax systems in developing countries utilizing the theory of the development of the fiscal state
- Key issues in natural resource taxation and revenue management in the Commonwealth
- Key transfer pricing dispute cases in Korea
- L'avanzata dell'Oriente : una lezione di eccellenza : convegno internazionale svoltosi il 18-19 marzo 1988 presso la sede CIS di Valmadrera - Lecco
- L'impôt, l'état et l'ajustement
- La equidad entre naciones en el sistema fiscal internacional
- La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)
- La prévention de la double imposition des bénéfices des sociétés par actions dans les rapports entre pays développés et pays en voie de développement
- Latin America position on the problem of tax agreements between developed and developing countries
- Lawmaking for development : explorations into the theory and practice of international legislative projects
- Le secteur des services dans les pays en voie de développement : une analyse basée sur les comptes nationaux
- Leap of faith : the fiscal foundations of successful government in Europe and America
- Legitimacy and the making of international tax law : the challenges of multilateralism
- Les entreprises conjointes internationales dans les pays en voie de développement. Le régime des participations
- Licence agreements in developing countries
- Linking policies : inter-nation equity, overseas development assistance, and taxation
- Location savings and its impact on transfer pricing
- Looking for efficient tax incentives to stimulate research and development and economic growth
- MIGA and foreign investment : origins, operations, policies and basic documents of the Multilateral Investment Guarantee Agency
- Macroeconomic models for adjustment in developing countries
- Macroeconomic reforms in the economies in transition
- Made in Africa : learning to compete in industry
- Making it work: Implementing effective financial information systems in bureaucracies in developing countries
- Making transfer pricing work for developing countries
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries 2019
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries [2016]
- Market-enforced self-assessment for real estate taxes : part I
- Market-enforced self-assessment for real estate taxes : part II
- Measuring and monitoring BEPS, Action 11 - 2015 final report
- Mesures fiscales pour encourager les investissements privés dans les pays en voie de développement
- Methods for elimination of double taxation; double taxation relief provisions in capital exporting countries. Report prepared for the Ad Hoc Expert Group on Tax Treaties between Developed and Developing Countries
- Mind the GAP : the role of politics and the impact of cultural differences on the OECD BEPS project
- Missing from the toolkit - the importance of exempting nonrecognition transactions from offshore indirect transfer taxes
- Mobilizing VAT revenues in African countries
- Modernizing VATs in Africa
- Multi-dimensional review of Panama : volume 2. in-depth analysis and recommendations
- Multinationals and transfer pricing
- Mutual agreement procedures in tax treaties : problems and needs in developing countries in transition
- Natural resource tax policy in developing countries
- Negociacion de tratados tributarios
- New Netherlands treaty policy regarding developing countries
- New forms of investment in developing countries : mining, petrochemicals, automobiles, textiles, food
- Nigerian perspective on UN Transfer Pricing Manual
- Now is the time : fiscal policies for sustainable growth
- OECD arbitration in tax treaty law
- OECD's Action Plan on tax base erosion and profit shifting : part 1 - What should be Africa's response?
- Offshore transfers : policies and divergent views
- Optimal commodity taxes in the presence of rationing
- Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
- Otras iniciativas internacionales respecto a la problemática de precios de transferencia : el Manual de Precios de Transferencia de la ONU
- Output legitimacy deficits and the inclusive framework of the OECD/G20 Base Erosion and Profit Shifting Initiative
- Over (niet) aangewezen ontwikkelingslanden en Europees recht
- Pajak dan pembangunan
- Panorama fiscal post-BEPS : una apuesta por la superación de los retos en la ejecución
- Picciotto's dilemma : what is unitary taxation?
- Political business cycles and expenditure policies in developing countries
- Political institutions, state building, and tax capacity : crossing the tipping point
- Practical problems in European and international tax law : essays in honour of Manfred Mössner
- Pragmatic transfer pricing for developing countries
- Presumptive income taxation : administrative, efficiency, and equity aspects
- Princípios tributários no direito Brasileiro e comparado : estudos em homenagem a Giberto de Ulhôa Canto
- Private foreign investment and the developing world
- Problems of transfer pricing and possibilities for simplification
- Progress in international taxation : the perspective of developing countries
- Project evaluation : collected papers
- Promoting investment in the Commonwealth
- Proposed treaty provision regarding on capital gains taxation or taxation of indirect transfers of assets focusing on protecting tax base of developing countries
- Protecting the tax bases of developing countries : next steps
- Public finance in underdeveloped countries
- PwC examines India section of U.N. draft manual on developing country transfer pricing
- Quantitative characteristics of the tax systems of developing countries
- Reading the tea leaves : deciphering the Brisbane G-20 communiqué
- Reconsidering the application and interpretation of anti-treaty shopping rules in the context of developing countries
- Redistribution between rich and poor countries
- Reform of indirect tax in developing countries : selected issues
- Reigning tax discretion : a case study of VAT in Bangladesh
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
- Report on the inter-regional workshop on problems of budget classification and management in developing countries : Copenhagen, Denmark, 31 August - 11 September 1964
- Resolving tax treaty dispute between India and Mauritius trough OECD BEPS inclusive framework membership
- Resolving treaty disputes : the challenges of mutual agreement procedures with a special focus on issues for developing countries in Africa
- Review of implementation of the inclusive framework on base erosion and profit shifting in Indonesia
- Role of substance, transfer pricing, and developing countries : Netherlands Under-Minister responds to Parliament's questions
- Sales tax administration : major structural and practical issues with special reference to the needs of developing countries
- Sales taxation of services in developing countries
- Schedular and global system of income taxation : the equity dimension
- Science, technology and taxation
- Scope and interpretation of article 12A : assessing the impact of the new fees for technical services article
- Selected bibliography on income tax administration in developed and developing countries
- Selecting cases for audit - getting it right
- Self-help and altruism : exploring the problem of tax base erosion in developing countries
- Service activities in developing countries : an analysis based on national accounts
- Should developing countries include article 7 in their tax treaties?
- Skatteparadisene og den internasjonale selskapsskatteretten
- Small and less-developed jurisdictions and their struggle to comply to international standards
- Social security issues in developing countries: the Latin American experience
- Some aspects of international double taxation between developed and developing countries
- Special tax zones in developing countries and global tax policy
- Spillovers in international corporate taxation
- Sponsored transnational tax audits come of age
- Statutory protection from base erosion for developing countries
- Steuersysteme und Steuerpolitik in Entwicklungsländern
- Streamlining personal income tax systems
- Studies in the history of tax law : volume 8
- TP arbitration for developing countries: benefits and burdens
- Taking tax into the boardroom : how far have Nigerian companies come?
- Tariffs, taxes and electronic commerce : revenue implications for developing countries
- Tax administration and burden of governance in Nigeria and Ghana: a comparative analysis
- Tax administration in developing countries : an economic perspective
- Tax and development : aid modalities for strengthening tax systems
- Tax and investment : UNCTAD's contribution to the BEPS debate
- Tax and non-tax incentives and investments : evidence and policy implications
- Tax audit techniques in cash based economies : a practical guide
- Tax base erosion and profit shifting in Africa : part 1 : Africa's Response to the OECD BEPS Action Plan
- Tax base erosion and profit shifting in Africa : part 2 : a critique of some priority OECD actions from an African perspective
- Tax compliance costs in developing countries : evidence from Ethiopia
- Tax design issues worldwide
- Tax development and the new Millennium Development Goals
- Tax farming : a radical solution for developing country tax problems?
- Tax for development
- Tax haven or ... tax hell?
- Tax incentives : forms, merits and demerits : the Asian experience
- Tax incentives : protecting the tax base
- Tax incentives and the promotion of foreign private capital investment to developing countries : a review
- Tax incentives for export by developing countries
- Tax incentives for foreign direct investment in developing countries
- Tax information exchange with developing countries and tax havens
- Tax policy and reform for foreign direct investment in developing countries
- Tax policy and tax reform in semi-industrial countries
- Tax policy challenges in the 21st century
- Tax policy in developing countries
- Tax policy in developing countries : looking back - and forward
- Tax policy trends in Africa : commentary on the major tax developments in 2013 and 2014
- Tax reform in Peru : adopting anti-base erosion and profit shifting measures with a view to membership of the OECD and more
- Tax reform in developing countries
- Tax reform in developing countries: issues, policies, and information gaps
- Tax reform planning : report of the Expert Group
- Tax reforms in Nigeria since 1978
- Tax sparing : use it, but not as a foreign aid tool
- Tax structure for supply-side economics in developing countries
- Tax systems and policy objectives in developing countries: general principles and diagnostic tests
- Tax treaties : building bridges between law and economics
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- Tax treaties and developing countries
- Tax treaties and developing countries
- Tax treaties and developing countries
- Tax treaties for investment and aid to Sub-Saharan Africa : a case study
- Tax treaties with developing countries : a plea for new allocation rules and a combined legal and economic approach
- Tax treaties with developing countries and the allocation of taxing rights
- Tax treatment of private investment in developing countries by the United Kingdom of Great Britain and Northern Ireland
- Tax treatment of private investments in developing countries by the Federal Republic of Germany
- Tax, law and development
- Tax-minimizing strategies and the arm's-length principle
- Taxable capacity in developing economies
- Taxation and development : a comparative study
- Taxation and development : what have we learned from fifty years of research?
- Taxation and development: the weakest link? Essays in honor of Roy Bahl
- Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries
- Taxation and public finance in transition and developing economies
- Taxation and technology transfer : key issues
- Taxation and the business environment in Afghanistan
- Taxation for development : principles and applications
- Taxation in a low-income economy : the case of Mozambique
- Taxation in developing countries : six case studies and policy implications
- Taxation of agricultural income in developing countries
- Taxation of international tourism in developing countries. Prepared by Charles Y. Mansfield. Approved by Ved. P. Gandhi
- Taxation of land and real property in developing countries : some points of practice and policy
- Taxation of non-renewable natural resources
- Taxation of offshore indirect transfer of assets : selecting an appropriate method for developing countries
- Taxation of productive consumption in developing countries
- Taxation of royalty payments by licensees in less developed countries.Part I. Report prepared by for the Ad Hoc Expert Group on tax treaties between developed and developing countries
- Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
- Taxation of technical services under the new article 12A of the UN Model - improved taxation or a step in the wrong direction?
- Taxation, responsiveness and accountability in Sub-Saharan Africa: the dynamics of tax bargaining
- Taxing agriculture : instruments and incidence
- Taxing capital income in emerging countries : will FATCA open the door?
- Taxing multinational business in lower-income countries : BEPS in lower-income countries : a social repsonsibility perspective [part 6]
- Taxing multinational business in lower-income countries : a corporate tax policy agenda for lower-income countries [part 5]
- Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]
- Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]
- Taxing multinational business in lower-income countries : the historical evolution of base erosion and profit shifting [part 3]
- Taxing multinational business in lower-income countries [part 1]
- Taxing telecommunications in developing countries
- Technology and taxation in developing countries : from hand to mouse
- The 2017 update of the United Nations Practical Manual on Transfer Pricing for Developing Countries
- The Angolan tax reform project : lessons for effective transformation in emerging markets
- The EU anti-tax avoidance package : moving ahead of BEPS? [editorial]
- The GATT Uruguay Round: effects on developing countries
- The IMF Policy Paper and formulary apportionment : an alternative international tax architecture? Part 2
- The IMF and international tax
- The Indonesian income tax : a case study in tax reform of a developing country
- The Kenyan tax regime for the oil and gas sector : an international tax perspective to policy and practical challenges = El régimen fiscal de Kenia para el sector de petróleo y gas : una perspectiva fiscal internacional para la política y los desafíos prácticos
- The New United Nations Practical Manual on Transfer Pricing for Developing Countries
- The OECD's base erosion action plan and developing countries
- The OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa : the challenges ahead
- The OECD/G20 Base Erosion and Profit Shifting initiative and developing countries
- The Routledge companion to tax avoidance research
- The U.N. Tax Committee, developing countries, and civil society organisations : part 1
- The U.N. Tax Committee, developing countries, and civil society organisations : part 2
- The UN Model in practice 1997-2013
- The UN practical manual on transfer pricing for developing countries : should it depart from the OECD Transfer Pricing Guidelines?
- The United Nations' recent work in international taxation
- The VAT in developing and transitional countries
- The arm's-length principle and developing economies
- The backlash against tax treaties and free trade
- The base erosion and profit shifting (BEPS) initiative under analysis
- The case for unitary taxation with formulary apportionment in the finance sector and the effect on developing nations
- The circular flow of debts and barter in a transition economy : the case of Ukraine
- The commodities roller coaster : a fiscal framework for uncertain times
- The compliance costs of Value Added Tax (VAT) : the case of the Republic of Mauritius
- The composition of fiscal adjustment and growth. Lessons from fiscal reforms in eight economies
- The digital economy and online advertising services: policy approaches and case law analysis
- The ecology of tax systems : factors that shape the demand and supply of taxes
- The effect of the OECD Base Erosion and Profit Shifting Action plan on developing countries
- The financial and economic crisis of 2008-2009 and developing countries
- The formulation of taxpayer rights and obligations in a developing country
- The hidden compliance cost of VAT : an exploration of psychological and corruption costs of VAT in a developing country
- The human rights implications of corporate tax avoidance
- The impact of BEPS on the fight against harmful tax practices: risks ... and opportunities for the EU
- The impact of European law on the relations with third countries in the field of direct taxation
- The impact of environmental taxes and regulatory policies on economic growth
- The impact of macroeconomic policies on the level of taxation (and on the fiscal balance) in developing countries
- The impact of the OECD/G20 base erosion and profit shifting project on the task for developing countries of applying the arm's length principle in practice
- The impact of worldwide military spending cuts on developing countries
- The impact on developing countries in implementing the limitation on benefits provision ("LOB") recommended by the OECD in Action 6 of the BEPS report
- The implementation of informal sector taxation : evidence from selected African countries
- The importance of the EU's platform for tax good governance
- The incidence of the corporation income tax revisited
- The men behind BEPS
- The new UN TP manual for developing countries
- The pay-as-you-earn tax on wages. Options for developing countries and countries in transition
- The performance of an indirect tax administration in a developing country : the perceptions of tax employees and taxpayers
- The political economy of fiscal policy
- The political economy of fiscal reform in Central-Eastern Europe : Hungary, Poland and the Czech Republic from 1989 to EU accession
- The political economy of taxation : lessons from developing countries
- The profit split method : insights from BEPS follow-ups [part 3]
- The recent surge in private capital flows to developing countries. Is it sustainable?
- The relation between tax systems and the economic development of underdeveloped countries. XXIInd Congress of the I.F.A., Montevideo - 1968
- The role of corporate taxation today and the UN's 2030 sustainable developments goals
- The role of tax treaties in facilitating development and protecting the tax base [Part III]
- The role of tax treaties in facilitating development and protecting the tax base [Part II]
- The role of tax treaties in facilitating development and protecting the tax base [Part IV]
- The role of tax treaties in facilitating development and protecting the tax base [Part I]
- The role of the UN Model in Peru's tax treaties
- The role of the tax systems in developing countries
- The shirts off their backs : how tax policies fleece the poor
- The state corporation income tax : issues in worldwide unitary combination
- The structure of protection in developing countries
- The tax policy debate regarding tax incentives in developing countries : the case of targeted tax incentives in Egypt
- The tax sparing mechanism and foreign direct investment
- The taxation of natural resources. Principles and policy issues
- The taxation of technical services under the United Nations Model Double Taxation Convention : a rushed - yet appropriate - proposal for (developing) countries?
- The unexpected benefits of taxation : improving governance in Sub-Saharan Africa?
- The use and interpretation of tax treaties in the emerging world : theory and implications
- The value-added tax in developing countries
- The view from Vienna : conversations : Jeffrey Owens and Michael Lennard
- To render unto Caesar : tax policy for developing countries
- Top 10 transfer pricing issues in 2013
- Towards a better understanding of the role of foreign direct investment in developing countries with special focus on 2012 Ethiopian Investment Law
- Towards the era of good tax governance
- Trade and development report : power, platforms and the free trade delusion
- Transfer of technology
- Transfer pricing : a challenge for developing countries
- Transfer pricing : the Vietnamese system in the light of the OECD Guidelines and the systems in certain developed and developing countries
- Transfer pricing : will the OECD adjust to reality? (part 1)
- Transfer pricing : will the OECD adjust to reality? (part 3)
- Transfer pricing abuses and less developed countries
- Transfer pricing analysis for developing countries : reviewing market data
- Transfer pricing and developing economies : a handbook for policy makers and practitioners
- Transfer pricing arbitration as an option for developing countries
- Transfer pricing audits in Australia, China and New Zealand : a developed vs. developing countries perspective
- Transfer pricing developments around the world 2017
- Transfer pricing developments around the world 2018
- Transfer pricing developments around the world 2019
- Transfer pricing for sub-Saharan African countries
- Transfer pricing in Africa
- Transfer pricing in Africa : the final frontier
- Transfer pricing in developing countries : examining the gap
- Transfer pricing in the new global landscape : the OECD's engagement beyond its borders
- Transfer pricing regimes for developing countries
- Transfer pricing: a developing issue
- Transition to market : studies in fiscal reform
- Transmission of the effects of the fiscal deficit in industrial countries to the fiscal deficit of the developing countries
- Transparency : from tax secrecy to the simplicity and reliability of the tax system
- Treasure islands
- Treasure islands : uncovering the damage of offshore banking and tax havens
- Treaty shopping in ontwikkelingslanden : BEPS-actie 6 en het VN-Modelverdrag
- U.N. Transfer Pricing Guidelines : Brazil's contribution to chapter 10
- UK parliament hearing quizzes corporate executives, civil society on the existence, curbing of transfer pricing abuses
- UN Manual - India chapter : a tale of the existing TP impasse
- Understanding the OECD's commodity transfer pricing regime
- Understanding the economic impact of the BEPS project
- Unemployment in developing countries: can tax incentives help ?
- United Nations Practical Manual on Transfer Pricing for Developing Countries
- United Nations handbook on extractive industries taxation
- United Nations handbook on selected issues in protecting the tax base of developing countries
- United Nations handbook on selected issues in protecting the tax base of developing countries
- United Nations practical manual on transfer pricing for developing countries (2017)
- United States income taxation of private investments in developing countries
- United States taxation and developing countries
- Update on the United Nations Tax Committee developments
- V Encuentro de Derecho Financiero y Tributario : El futuro del Impuesto sobre Sociedades
- VAT treatment of financial services : assessment and policy proposal for developing countries
- VATs in Africa : works in progress
- Van ontwikkelingshulp en brievenbussen
- Wealthy tax non-filers in a developing nation : the roles of taxpayer knowledge, perceived corruption and service orientation in Pakistan
- Wettbewerb, Konzentration und wirtschaftliche Macht : Festschrift für Helmut Arndt zum 65. Geburtstag
- What is really wrong with global tax governance and how to properly fix it
- What now for financial transaction taxes?
- Why corporate taxation should mean source taxation : a response to the OECD's Actions against base erosion and profit shifting
- Why international tax treaty networks are an Animal Farm
- Why upstream oil and gas poses lower transfer pricing risks than other industries
- Winning the tax wars : tax competition and cooperation
- World economic interdependence and the evolving North-South relationship
- World investment report 2015 : reforming international investment governance
- World investment report 2017 : investment and the digital economy
- Zum Verhältnis des neuen Verfassungsrechts der Entwicklungspolitik der Europäischen Union zum Wirtschaftsrecht
- [BRICS and the emergence of international tax coordination]
Embed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/TaDn-KY56KA/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/TaDn-KY56KA/">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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept developing countries
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/TaDn-KY56KA/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/TaDn-KY56KA/">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>
