Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border income, thus encouraging international investment and global economic growth, and by enhancing cooperation among tax administrations, especially in tackling international tax evasion and avoidance. This publication, which is designed especially for developing countries, aims at providing practical guidance to effectively implement double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. Primary audiences are officials of national tax authorities and other tax professionals dealing with international taxation matters, the general public, media and universities.
| ISBN: | 9789211591057 |
| Publication date: | 30th December 2013 |
| Author: | Department of Economic and Social Affairs |
| Publisher: | United Nations Publications |
| Format: | Paperback |
| Pagination: | 277 pages |
| Genres: |
Finance and the finance industry Microeconomics Development economics and emerging economies International law |
Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border income, thus encouraging international investment and global economic growth, and by enhancing cooperation among tax administrations, especially in tackling international tax evasion and avoidance. This publication, which is designed especially for developing countries, aims at providing practical guidance to effectively implement double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. Primary audiences are officials of national tax authorities and other tax professionals dealing with international taxation matters, the general public, media and universities.
United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries features in the following genres: Finance and the finance industry, Microeconomics, Development economics and emerging economies, International law
United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries is available in Paperback
United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries was written by Department of Economic and Social Affairs and published by United Nations Publications
United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries has 277 pages