United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries / DESA.

Format:

Book

Government document

Author/Creator:

DESA.

Language:

English

Subjects (All):

International Trade and Finance.

Local Subjects:

International Trade and Finance.

Physical Description:

1 online resource (192 pages)

Place of Publication:

[Place of publication not identified] : United Nations, 2016.

System Details:

text file

Summary:

The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries provides a guide to all aspects of tax treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is intended mainly for negotiators with little or no experience in the negotiation of tax treaties.

Contents:

Preface

Introduction

General introduction

Treaty policy; country model; negotiations

Treaty provisions

Improper use of treaties.

ISBN:

9789210576369

Access Restriction:

Restricted for use by site license.