United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries
Author: Alexander Trepelkov
Publisher:
Total Pages: 401
Release: 2013
Genre: Double taxation
ISBN: 9789210562522

"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.

United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries
Author: Alexander Trepelkov
Publisher:
Total Pages: 0
Release: 2013
Genre: Law
ISBN: 9789211591057

"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.

United Nations Practical Manual on Transfer Pricing for Developing Countries 2017

United Nations Practical Manual on Transfer Pricing for Developing Countries 2017
Author: United Nations
Publisher:
Total Pages: 672
Release: 2017
Genre: Business & Economics
ISBN:

The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfer pricing (profit shifting) analysis to some of the transactions of multinational enterprises (MNEs) in particular.

Sociétés Transnationales

Sociétés Transnationales
Author: United Nations Conference on Trade and Development. Programme on Transnational Corporations
Publisher: New York : United Nations
Total Pages: 744
Release: 1993
Genre: Business & Economics
ISBN:

Tax Policy Handbook

Tax Policy Handbook
Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
Total Pages: 336
Release: 1995-04-25
Genre: Business & Economics
ISBN: 9781557754905

Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.

Handbook of Deep Trade Agreements

Handbook of Deep Trade Agreements
Author: Aaditya Mattoo
Publisher: World Bank Publications
Total Pages: 768
Release: 2020-09-23
Genre: Political Science
ISBN: 1464815542

Deep trade agreements (DTAs) cover not just trade but additional policy areas, such as international flows of investment and labor and the protection of intellectual property rights and the environment. Their goal is integration beyond trade or deep integration. These agreements matter for economic development. Their rules influence how countries (and hence, the people and firms that live and operate within them) transact, invest, work, and ultimately, develop. Trade and investment regimes determine the extent of economic integration, competition rules affect economic efficiency, intellectual property rights matter for innovation, and environmental and labor rules contribute to environmental and social outcomes. This Handbook provides the tools and data needed to analyze these new dimensions of integration and to assess the content and consequences of DTAs. The Handbook and the accompanying database are the result of collaboration between experts in different policy areas from academia and other international organizations, including the International Trade Centre (ITC), Organisation for Economic Co-operation and Development (OECD), United Nations Conference on Trade and Development (UNCTAD), and World Trade Organization (WTO).

Introduction to Transfer Pricing

Introduction to Transfer Pricing
Author: Jerome Monsenego
Publisher:
Total Pages: 163
Release: 2013-01-01
Genre: Business & Economics
ISBN: 9789144092706

Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalisation of business activities, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, transfer pricing has become a key question for multinational enterprises and tax administrations. The book provides a general overview on the fundamentals of transfer pricing from an OECD perspective. The book also illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when entering into cross-border intercompany transactions. This book is primarily addressed to students reading international tax courses, but may also be of use to tax professionals in matters pertaining to transfer pricing.

Achieving Sustainable Development and Promoting Development Cooperation

Achieving Sustainable Development and Promoting Development Cooperation
Author: Department of Economic & Social Affairs
Publisher: United Nations Publications
Total Pages: 295
Release: 2008
Genre: Business & Economics
ISBN: 9789211045871

This book presents an overview of the key debates that took place during the Economic and Social Council meetings at the 2007 High-level Segment, at which ECOSOC organized its first biennial Development Cooperation Forum. The discussions also revolved around the theme of the second Annual Ministerial Review, "Implementing the internationally agreed goals and commitments in regard to sustainable development."--P. 4 of cover.