United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries
Download United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries full books in PDF, epub, and Kindle. Read online free United Nations Manual For The Negotiation Of Bilateral Tax Treaties Between Developed And Developing Countries ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : United Nations |
Publisher | : |
Total Pages | : 0 |
Release | : 2016 |
Genre | : Political Science |
ISBN | : 9789211591101 |
The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries provides a guide to all aspects of tax treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is intended mainly for negotiators with little or no experience in the negotiation of tax treaties.
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.
Author | : United Nations. Department of Economic and Social Affairs |
Publisher | : New York : United Nations |
Total Pages | : 180 |
Release | : 1976 |
Genre | : Double taxation |
ISBN | : |
Part one : report of the Ad Hoc Group of Experts on tax treaties between developed and developing countries on its sixth meeting. Part two : issues relating to tax treaties between developed and developing countries : report of the Secretary-General to the Ad Hoc Group of Experts.
Author | : Zvi Daniel Altman |
Publisher | : IBFD |
Total Pages | : 498 |
Release | : 2005 |
Genre | : Arbitration and award, International |
ISBN | : 9076078947 |
As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number and scope. This study takes an in-depth look at the mechanisms used to resolve such disputes and how they interact with the interests of the various parties involved in the process. The study presents an analysis of the available literature, supplemented by statistical data from North America, Europe and Asia. Analysis of this data leads to interesting insights into the way the dispute resolution process functions when it is applied in different contexts. A comprehensive common framework of analysis, based on a checklist for governments, international organizations and taxpayers, is also developed in the study. This framework lists the main advantages and disadvantages of treaty-related international income tax dispute resolution procedures. The checklist is formulated with the aim to assist readers informing policies and in arguing positions, taking into account the subjective value given by each reader to each listed item. The study concludes by suggesting the creation of a new mechanism for the resolution of tax treaty-related disputes, and advocates, in part, the establishment of a new international organization with links to domestic judicial networks. This mechanism is then subjected to the same common framework analysis and checklist used in earlier parts of the study. The analysis suggests how such a mechanism would mitigate some of the most formidable challenges associated with the current dispute resolution procedures.
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 | : |
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).
Author | : United Nations. Codification Division |
Publisher | : New York : United Nations |
Total Pages | : 268 |
Release | : 1992 |
Genre | : Law |
ISBN | : |
Author | : Walter Goode |
Publisher | : |
Total Pages | : 208 |
Release | : 2009 |
Genre | : Australia |
ISBN | : 9781921244957 |
Author | : United Nations |
Publisher | : |
Total Pages | : 300 |
Release | : 2020-12-28 |
Genre | : Political Science |
ISBN | : 9789211303995 |
The Model Legislative Provisions and the Legislative Guide on Public-Private Partnerships were prepared by the United Nations Commission on International Trade Law (UNCITRAL) and adopted at its fifty-second session (Vienna, 8-19 July 2019). In addition to representatives of member States of the Commission, representatives of many other States and of several international organizations, both intergovernmental and non-governmental, participated actively in the preparatory work. The Model Legislative Provisions translate into legislative language the advice given in the recommendations contained in the Legislative Guide. The Model Legislative Provisions are intended to assist in the establishment of a legislative framework favourable to public-private partnerships (PPPs). The Model Legislative Provisions follow the corresponding notes in the Legislative Guide, which offer an analytical introduction with references to financial, regulatory, legal, policy and other issues raised in the subject area. The user is advised to read the Model Legislative Provisions together with the Legislative Guide, which provide background information to enhance understanding of the legislative recommendations. The Model Legislative Provisions deal with matters that it is important to address in legislation specifically concerned with PPPs. They do not deal with other areas of law that, as discussed in the Legislative Guide, also have an impact on PPPs. Moreover, the successful implementation of PPPs typically requires various measures beyond the establishment of an appropriate legislative framework, such as adequate administrative structures and practices, organizational capability, technical expertise, appropriate human and financial resources and economic stability.
Author | : Rachel Hodgkin |
Publisher | : United Nations Publications |
Total Pages | : 787 |
Release | : 2007 |
Genre | : Law |
ISBN | : 9789280641837 |
"The Handbook aims to be a practical tool for implementation, explaining and illustrating the implications of each article of the Convention on the Rights of the Child and of the two Optional Protocols adopted in 2000 as well as their interconnections."--P. xvii.