UN draft model taxation convention
Subtitle: trends in income tax treaties involving developing countries, with special reference to the UN Group of Experts on Tax Treaties between Developed and Developing Countries
By: edited by the International Fiscal Association.
Contributors: UN Group of Experts on Tax Treaties Between Developed and Developing Countries.; International Fiscal Association. Congress; International Fiscal Association.
Series: IFA congress seminar series ;; 4
Publisher: Kluwer; distribution in USA and Canada, Kluwer Law and Taxation
Published: 1979
Place of publication: Deventer, The Netherlands; Boston; Hingham, Mass
Language: eng
Number of pages: 76
Subjects: Double taxation -- Congresses.; Double taxation -- Developing countries -- Congresses.
Genres: Congresses.
Other titles: U.N. draft model taxation convention.
Notes: Includes bibliographical references.
"Proceedings of a seminar held in Copenhagen in 1979 during the 33rd Congress of the International Fiscal Association, with text of the UN draft model double taxation convention between developed and developing countries."
Table of contents: title: Basic differences in the UN guidelines from the OECD model convention / by Max Widmer; title: Trends in tax treaties between the US and developing countries / by H. David Rosenbloom; title: Trends in treaties between European countries and developing countries / by L.J. Griffioen; title: The tax treaty needs of developing countries with special reference to the UN draft model / by Francisco Neves Dornelles; title: Tax treaty needs of developing countries / by N.M. Qureshi; title: Requirements of developed countries from double tax treaties with developing countries / by Wolfgang Ritter.