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Vol 21 No 11 Nov/Dec 2016

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United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countriestration of Double Tax Treaties for Ds

Edited by: United Nations

ISBN13: 9789211591057
Published: January 2014
Publisher: United Nations
Country of Publication: USA
Format: Paperback
Price: £38.50



Despatched in 4 to 6 days.

Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border income, thus encouraging international investment and global economic growth, and by enhancing cooperation among tax administrations, especially in tackling international tax evasion and avoidance.

This publication, which is designed especially for developing countries, aims at providing practical guidance to effectively implement double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries.

Subjects:
Taxation