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United Nations handbook on selected issues in administration of double tax treaties for developing countries /
"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...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York :
United Nations,
2013.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | EBSCO_ocn864229099 | ||
| 003 | OCoLC | ||
| 005 | 20231017213018.0 | ||
| 006 | m o d | ||
| 007 | cr ||||||||||| | ||
| 008 | 131126s2013 nyu ob 000 0 eng | ||
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| 019 | |a 902682314 | ||
| 020 | |a 9789210562522 |q (electronic bk.) | ||
| 020 | |a 9210562526 |q (electronic bk.) | ||
| 020 | |z 9789211591057 | ||
| 020 | |z 9211591058 | ||
| 024 | 7 | |a 10.18356/a96cf16b-en |2 doi | |
| 029 | 1 | |a DEBBG |b BV043779627 | |
| 029 | 1 | |a DEBSZ |b 472804448 | |
| 035 | |a (OCoLC)864229099 |z (OCoLC)902682314 | ||
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| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a United Nations handbook on selected issues in administration of double tax treaties for developing countries / |c edited by Alexander Trepelkov, Harry Tonino and Dominika Halka. |
| 246 | 3 | 0 | |a Selected issues in administration of double tax treaties for developing countries |
| 246 | 3 | 0 | |a Administration of double tax treaties for developing countries |
| 264 | 1 | |a New York : |b United Nations, |c 2013. | |
| 300 | |a 1 online resource (xxi, 401 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references. | ||
| 520 | |a "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 | ||
| 505 | 0 | |a An overview of the issues involved in the application of double tax treaties -- Persons qualifying for treaty benefits -- Taxation of residents on foreign source income -- Taxation of non-residents -- Taxation of non-residents on business profits -- Taxation of non-resident service providers -- Taxation of investment income and capital gains -- Dispute resolution: the Mutual Agreement Procedure -- Exchange of information -- Improper use of tax treaties, tax avoidance and tax evasion. | |
| 588 | 0 | |a Online resource; title from PDF title page (UN, viewed November 27, 2013). | |
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Double taxation |z Developing countries |v Treaties. | |
| 650 | 0 | |a Double taxation |v Treaties. | |
| 650 | 6 | |a Double imposition |v Conventions. | |
| 650 | 7 | |a LAW |x Military. |2 bisacsh | |
| 650 | 7 | |a Double taxation. |2 fast |0 (OCoLC)fst00897116 | |
| 651 | 7 | |a Developing countries. |2 fast |0 (OCoLC)fst01242969 | |
| 655 | 7 | |a Treaties. |2 fast |0 (OCoLC)fst01423868 | |
| 700 | 1 | |a Trepelkov, Alexander, |e editor. | |
| 700 | 1 | |a Tonino, Harry, |e editor. | |
| 700 | 1 | |a Halka, Dominika, |e editor. | |
| 710 | 2 | |a United Nations, |e issuing body. | |
| 776 | 0 | 8 | |i Print version: |t United Nations handbook on selected issues in administration of double tax treaties for developing countries. |d New York : United Nations, [2013] |z 9211591058 |w (OCoLC)852733417 |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=856256 |z Texto completo |
| 938 | |a EBSCOhost |b EBSC |n 856256 | ||
| 938 | |a Internet Archive |b INAR |n unitednationshan0000unse_k2r3 | ||
| 938 | |a YBP Library Services |b YANK |n 12124181 | ||
| 994 | |a 92 |b IZTAP | ||