International cooperation in tax matters : report on the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eleventh meeting.

"This report contains guidelines for international tax practitioners dealing with the negotiation of double taxation treaties as well as those involved in the actual implementation of those treaties. The report deals with the issues from the point of view of taxpayers who would like to experien...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores Corporativos: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters, United Nations. Department of Economic and Social Development
Formato: Documento de Gobierno Electrónico eBook
Idioma:Inglés
Publicado: New York : United Nations, 2005.
Temas:
Taxation > Law and legislation > Congresses.
Double taxation > Congresses.
Noncitizens > Taxation > Congresses.
Taxation > International cooperation > Congresses.
Double imposition > Congrès.
Impôt > Coopération internationale > Congrès.
POLITICAL SCIENCE > Political Freedom & Security > Human Rights.
Noncitizens > Taxation
Double taxation
Taxation > International cooperation
Taxation > Law and legislation
proceedings (reports)
Conference papers and proceedings
Conference papers and proceedings.
Actes de congrès.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Introduction
  • Mutual assistance in collection of debts and protocol for the mutual assistance procedure
  • Treaty shopping and treaty abuses
  • Interaction of tax, trade and investment
  • Financial taxation and equity market development
  • Transfer pricing
  • Institutional framework for strengthening international tax cooperation
  • Tax treatment of cross-border interest income and capital flight: recent developments
  • Tax treatment of cross-border interest income and capital flight: recent developments
  • Revision and update of the United Nations Model Double Taxation Convention between Developed and Developing Countries and revision and update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
  • Conclusion
  • Annexes

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