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 PDF Author: Alexander Trepelkov
Publisher:
ISBN: 9789210562522
Category : Double taxation
Languages : en
Pages : 401

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Book Description
"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 PDF Author: Alexander Trepelkov
Publisher:
ISBN: 9789210562522
Category : Double taxation
Languages : en
Pages : 401

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Book Description
"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 PDF Author: Alexander Trepelkov
Publisher:
ISBN: 9789211591057
Category : Law
Languages : en
Pages : 0

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Book Description
"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.

Sociétés Transnationales

Sociétés Transnationales PDF Author: United Nations Conference on Trade and Development. Programme on Transnational Corporations
Publisher: New York : United Nations
ISBN:
Category : Business & Economics
Languages : en
Pages : 744

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Book Description


Handbook of Deep Trade Agreements

Handbook of Deep Trade Agreements PDF Author: Aaditya Mattoo
Publisher: World Bank Publications
ISBN: 1464815542
Category : Political Science
Languages : en
Pages : 821

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Book Description
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 PDF Author: Jerome Monsenego
Publisher:
ISBN: 9789144092706
Category : Business & Economics
Languages : en
Pages : 163

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Book Description
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.

Handbook on Geospatial Infrastructure in Support of Census Activities

Handbook on Geospatial Infrastructure in Support of Census Activities PDF Author:
Publisher: United Nations Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 276

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Book Description
The handbook demonstrates how the use and application of contemporary geospatial technologies and geographical databases are beneficial at all stages of the population and housing census process.

Handbook on the Peaceful Settlement of Disputes Between States

Handbook on the Peaceful Settlement of Disputes Between States PDF Author: United Nations. Codification Division
Publisher: New York : United Nations
ISBN:
Category : Law
Languages : en
Pages : 268

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Book Description


Achieving Sustainable Development and Promoting Development Cooperation

Achieving Sustainable Development and Promoting Development Cooperation PDF Author: Department of Economic & Social Affairs
Publisher: United Nations Publications
ISBN: 9789211045871
Category : Business & Economics
Languages : en
Pages : 295

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Book Description
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.

International Business Taxation

International Business Taxation PDF Author: Sol Picciotto
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 424

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Book Description
This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.

Tax Sparing

Tax Sparing PDF Author: Organisation for Economic Co-operation and Development
Publisher: Org. for Economic Cooperation & Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 100

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Book Description
This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.