Papers On Selected Topics In Negotiation Of Tax Treaties For Developing Countries
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Papers On Selected Topics In Negotiation Of Tax Treaties For Developing Countries
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Author : United Nations Publications
language : en
Publisher:
Release Date : 2014
Papers On Selected Topics In Negotiation Of Tax Treaties For Developing Countries written by United Nations Publications and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Business & Economics categories.
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.
United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries
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Author : United Nations Department of Economic and Social Affairs
language : en
Publisher: United Nations
Release Date : 2016-06-24
United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries written by United Nations Department of Economic and Social Affairs and has been published by United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-24 with Political Science categories.
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.
United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries 2019
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Author : Department of Economic and Social Affairs
language : en
Publisher: United Nations
Release Date : 2019-06-28
United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries 2019 written by Department of Economic and Social Affairs and has been published by United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-28 with Law categories.
This manual provides insights 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.
United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries 2019
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Author : United Nations Publications
language : en
Publisher:
Release Date : 2019-07-26
United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries 2019 written by United Nations Publications and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-26 with Political Science categories.
This manual provides insights 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.The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries seeks to provide practical guidance on all aspects of tax negotiation, including how to prepare for and conduct negotiations. Treaty negotiators in developing countries are encouraged to use this Manual in preparing for tax treaty negotiations in light of their country's policy framework and the intended outcomes they wish to achieve. Although the Manual provides a description of the Articles of the UN Model and, where there are differences, of those of the OECD Model Tax Convention on Income and on Capital, it is not intended to replace the detailed Commentaries on these two models; these constitute the most authoritative sources on issues of interpretation of the UN and OECD models and should be consulted in parallel with the Manual
Tax Treaties And Developing Countries
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Author : Veronika Daurer
language : en
Publisher:
Release Date : 2014
Tax Treaties And Developing Countries written by Veronika Daurer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Double taxation categories.
Countries eliminate the burden of double taxation for their taxpayers who engage in cross-border business activities by negotiating tax treaties with other countries. In the case of developing countries, tax treaties are often entered into with the additional purpose of attracting foreign investment as a path towards development. It is not clear, however, what role such agreements play in a countryand’s development efforts. This thoroughly researched book is the first to tackle this important issue in depth. Through an analysis of the tax treaty provisions of eleven East African nations, the author unveils the actual impact of the UN Model on the tax treaty network of the countries analysed as well as the and“real-worldand” relationship between tax treaties and development. All the crucial components necessary for understanding this relationship are examined, including the following: how the UN Model (designed for developing countries) deviates from the OECD Model; to what extent developing countries actually make use of the UN Model during treaty negotiations; the various functions of tax treaties, including elimination of double taxation, allocation of taxing rights, prevention of tax avoidance and fiscal evasion, and promotion of investment activities; the question of how source and residence taxation can be justified and which of these two concepts should be given preference; exchange of information issues; the problem of tax havens; the concept of transfer pricing; the concept of permanent establishment; patterns discerned in the treaty policy of developing countries and recurring non-model provisions; treatment of business profits, royalties, and capital gains; interest exemptions; technical and administrative fees and treatment of pensions and annuities. This book underscores the importance of tax treaties for developing countries. Its contribution to our understanding of both development and international taxation, and their reciprocal relationship, cannot be overemphasized. Further, it proposes modifications to the UN Model and its Commentary and suggests wording for additional provisions reflecting the tax treaty policy of the countries analysed in the book. The book will thus prove of immeasurable value to practitioners, academics, and policymakers in these disciplines.
United Nations Handbook On Selected Issues In Protecting The Tax Base Of Developing Countries
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Author : United Nations Department of Economic and Social Affairs
language : en
Publisher: United Nations
Release Date : 2015-12-15
United Nations Handbook On Selected Issues In Protecting The Tax Base Of Developing Countries written by United Nations Department of Economic and Social Affairs and has been published by United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-15 with Political Science categories.
Taxation plays a critical role in promoting sustainable development and developing countries face significant challenges in mobilizing domestic resources. This publication analyses a number of topics which are of particular interest and relevance to developing countries in raising revenues and protecting the tax base. It aims at providing practical assistance to these countries in assessing and addressing the relevant issues in an effective way. Primary audiences are officials of national tax authorities and ministries of finance in developing countries, other professionals dealing with tax matters, the general public, media and universities.
United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries
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Author : United Nations
language : en
Publisher:
Release Date : 2016
United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries written by United Nations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Political Science categories.
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.
Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries
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Author : United Nations. Department of International Economic and Social Affairs
language : en
Publisher:
Release Date : 1979
Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries written by United Nations. Department of International Economic and Social Affairs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Conflict of laws categories.
This book brings together the guidelines on issues relating to the negotiation of bilateral tax treaties formulated by the United Nations Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries during their first seven meetings. The first part contains an analytical and historical review of international double taxation and tax evasion and avoidance. The annex to the Manual reproduces the texts of the following model tax treaties: League of Nations (Mexico and London Drafts), Andean countries, and OECD, as well as the Nordic Convention on administrative assistance in tax matters.
United Nations Handbook On Selected Issues In Administration Of Double Tax Treaties For Developing Countries
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Author : Alexander Trepelkov
language : en
Publisher:
Release Date : 2013
United Nations Handbook On Selected Issues In Administration Of Double Tax Treaties For Developing Countries written by Alexander Trepelkov and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Law categories.
"The UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries was developed as part of a project implemented jointly by FfDO and the International Tax Compact. Its ten chapters were drafted by renowned international tax experts on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world. Through a novel demand-driven approach, it provides practical guidance to developing countries to effectively implement double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries, having regard to the specific needs and interests of these countries."--Publisher website.
Tax Treaties Between Developed And Developing Countries
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Author : UN Group of Experts on Tax Treaties Between Developed and Developing Countries
language : en
Publisher: New York : United Nations
Release Date : 1978
Tax Treaties Between Developed And Developing Countries written by UN Group of Experts on Tax Treaties Between Developed and Developing Countries and has been published by New York : United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Double taxation categories.