Papers on selected topics in negotiation of tax treaties for developing countries / UN.

Format:

Book

Government document

Author/Creator:

UN.

Language:

English

Subjects (All):

International Trade and Finance.

Local Subjects:

International Trade and Finance.

Physical Description:

1 online resource (155 pages)

Place of Publication:

[Place of publication not identified] : United Nations, 2015.

System Details:

text file

Summary:

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 negotiate double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is the companion of the already released United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries, which provides practical guidance on how to apply concluded tax treaties. Primary audiences are officials of ministries of finance and national tax authorities and other tax professionals dealing with international taxation matters, the general public, media and universities.

Contents:

Preface

Acknowledgements

Introduction

Why negotiate tax treaties?

Tax treaty policy framework and country model

Preparation for tax treaty negotiations

How to conduct tax treaty negotiations

Post-negotiation activities.

ISBN:

9789210566902

Access Restriction:

Restricted for use by site license.