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Tax Sparing : A Reconsideration / Organisation for Economic Co-operation and Development.
- Format:
- Book
- Government document
- Author/Creator:
- Organisation for Economic Co-operation and Development
- Language:
- English
- Subjects (All):
- Taxation.
- Physical Description:
- 1 online resource (88 pages)
- Place of Publication:
- Paris : OECD Publishing, 1998.
- System Details:
- text file
- Summary:
- Tax sparing provisions have now more than four decades of history in bilateral tax treaties, including treaties between OECD countries. But the world of today is quite different from that when the positions of OECD Member and non-member countries towards tax sparing were developed. These changes in the international setting have led countries to reconsider their attitude towards tax sparing and the design of such provisions. This report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
- Notes:
- Title from title screen (viewed May 1, 2017).
- ISBN:
- 9789264162433
- Access Restriction:
- Restricted for use by site license.
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