United Nations Model Double Taxation Convention between Developed and Developing Countries

United Nations: Department of Economic and Social Affairs

United Nations Model Double Taxation Convention between Developed and Developing Countries
Format
Paperback
Publisher
United Nations
Country
United States
Published
3 August 2012
Pages
500
ISBN
9789211591026

United Nations Model Double Taxation Convention between Developed and Developing Countries

United Nations: Department of Economic and Social Affairs

This publication is designed especially for developing countries and countries with economies in transition. The revision updates the widely used 2001 version of the Model. It is important for countries that seek assistance in the negotiation and implementation of modern bilateral double tax treaties reflecting their current circumstances and policy priorities. The Model recognises that to avoid double taxation of investment, the country where the investment takes place and country of the investor often share taxing rights. The Model helps to move forward in a way that preserves an appropriate share of taxing rights for developing countries. It also promotes cooperation to deal with tax avoidance and evasion. Primary audiences are policy makers, diplomats, the general public, media and universities.

This item is not currently in-stock. It can be ordered online and is expected to ship in approx 4 weeks

Our stock data is updated periodically, and availability may change throughout the day for in-demand items. Please call the relevant shop for the most current stock information. Prices are subject to change without notice.

Sign in or become a Readings Member to add this title to a wishlist.