The Resource The role of tax treaties in facilitating development and protecting the tax base [Part I]
The role of tax treaties in facilitating development and protecting the tax base [Part I]
Resource Information
The item The role of tax treaties in facilitating development and protecting the tax base [Part I] 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 1 library branch.
Resource Information
The item The role of tax treaties in facilitating development and protecting the tax base [Part I] 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 1 library branch.
- Summary
- This article presents the first part of an extensive analysis of the issue of the use of tax treaties to secure sufficient income to nurture development. It has been produced with the support of the Qatar Financial Center Authority. After an executive summary, the article reviews the tax treaty network in some developing and emerging economies. It considers passive income and capital gains, land-rich companies, other income, tax sparing credits, and looks at the relevance of tax treaties for developing and emerging economies
- Language
- eng
- Label
- The role of tax treaties in facilitating development and protecting the tax base [Part I]
- Title
- The role of tax treaties in facilitating development and protecting the tax base [Part I]
- Language
- eng
- Summary
- This article presents the first part of an extensive analysis of the issue of the use of tax treaties to secure sufficient income to nurture development. It has been produced with the support of the Qatar Financial Center Authority. After an executive summary, the article reviews the tax treaty network in some developing and emerging economies. It considers passive income and capital gains, land-rich companies, other income, tax sparing credits, and looks at the relevance of tax treaties for developing and emerging economies
- Citation source
- In: Tax planning international review. - London. - Vol. 40 (2013),
- http://library.link/vocab/creatorName
-
- Owens, J.P
- Lang, M
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- developing countries
- passive income
- capital gains
- immovable property
- other income
- tax sparing credit
- Label
- The role of tax treaties in facilitating development and protecting the tax base [Part I]
- Label
- The role of tax treaties in facilitating development and protecting the tax base [Part I]
Embed
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/portal/The-role-of-tax-treaties-in-facilitating/28ktKKh-Zaw/" 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/The-role-of-tax-treaties-in-facilitating/28ktKKh-Zaw/">The role of tax treaties in facilitating development and protecting the tax base [Part I]</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="https://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 Item The role of tax treaties in facilitating development and protecting the tax base [Part I]
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/portal/The-role-of-tax-treaties-in-facilitating/28ktKKh-Zaw/" 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/The-role-of-tax-treaties-in-facilitating/28ktKKh-Zaw/">The role of tax treaties in facilitating development and protecting the tax base [Part I]</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
