United Nations handbook on selected issues in administration of double tax treaties for developing countries
By: edited by Alexander Trepelkov, Harry Tonino and Dominika Halka
Contributors: United Nations
Publisher: United Nations; United Nations Environment Programme
Published: 2013
Place of publication: New York
Language: eng
Number of pages: 401
ISBN-13: 9789210562522; 9789211591057
Subjects: Double taxation; Treaties; LAW; Military
Other titles: Selected issues in administration of double tax treaties for developing countries; Administration of double tax treaties for developing countries
Description: "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.
Notes: Includes bibliographical references.
Table of contents: title: An overview of the issues involved in the application of double tax treaties; title: Persons qualifying for treaty benefits; title: Taxation of residents on foreign source income; title: Taxation of non-residents; title: Taxation of non-residents on business profits; title: Taxation of non-resident service providers; title: Taxation of investment income and capital gains; title: Dispute resolution: the Mutual Agreement Procedure; title: Exchange of information; title: Improper use of tax treaties, tax avoidance and tax evasion.