Manual For The Negotiation Of Bilateral Tex Treaties Between Developed And Developing Countries
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| 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. Department of International Economic and Social Affairs |
| Publisher | : |
| Total Pages | : 208 |
| Release | : 1979 |
| Genre | : Conflict of laws |
| ISBN | : |
This book brings together the guidelines on issues relating to the negotiation of bilateral tax treaties formulated by the United Nations Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries during their first seven meetings. The first part contains an analytical and historical review of international double taxation and tax evasion and avoidance. The annex to the Manual reproduces the texts of the following model tax treaties: League of Nations (Mexico and London Drafts), Andean countries, and OECD, as well as the Nordic Convention on administrative assistance in tax matters.
| 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 | : 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 | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 658 |
| Release | : 2017-12-18 |
| Genre | : |
| ISBN | : 9264287957 |
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
| Author | : Walter Goode |
| Publisher | : |
| Total Pages | : 208 |
| Release | : 2009 |
| Genre | : Australia |
| ISBN | : 9781921244957 |
| 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 | : Kevin Holmes |
| Publisher | : IBFD |
| Total Pages | : 433 |
| Release | : 2007 |
| Genre | : Double taxation |
| ISBN | : 9087220235 |
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
| Author | : Tax Justice Network-Africa |
| Publisher | : Fahamu/Pambazuka |
| Total Pages | : 95 |
| Release | : 2011-10-20 |
| Genre | : Business & Economics |
| ISBN | : 0857490427 |
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
| Author | : International Monetary Fund. Fiscal Affairs Dept. |
| Publisher | : International Monetary Fund |
| Total Pages | : 82 |
| Release | : 2012-08-16 |
| Genre | : Business & Economics |
| ISBN | : 1498340067 |
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
