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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Trepelkov, Alexander (Editor ), Tonino, Harry (Editor ), Halka, Dominika (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : United Nations, 2013.
Temas:
Double taxation > Developing countries > Treaties.
Double taxation > Treaties.
Double imposition > Conventions.
LAW > Military.
Double taxation.
Developing countries.
Treaties.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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