United Nations Model Double Taxation Convention Between Developed and Developing Countries PDF Download
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Author: United Nations. Department of Economic and Social Affairs
Publisher: United Nations Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 418
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Book Description
The growth of investment flows from developed to developing countries depends on the international investment climate. An important component of this climate is the prevention of double taxation, i.e. the imposition of similar taxes in two or more states on the same taxpayer. Bilateral tax treaties have eased this problem and in 1980 the United Nations published a model double taxation convention between developed and developing countries. This has now been revised to take account of the changes in the globalisation of trade and finance since 1980. Although it is based on the OECD Model Convention, there are differences as it gives more weight to the source principle as opposed to the residence principle.
Author: United Nations. Department of Economic and Social Affairs
Publisher: United Nations Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 418
Get Book Here
Book Description
The growth of investment flows from developed to developing countries depends on the international investment climate. An important component of this climate is the prevention of double taxation, i.e. the imposition of similar taxes in two or more states on the same taxpayer. Bilateral tax treaties have eased this problem and in 1980 the United Nations published a model double taxation convention between developed and developing countries. This has now been revised to take account of the changes in the globalisation of trade and finance since 1980. Although it is based on the OECD Model Convention, there are differences as it gives more weight to the source principle as opposed to the residence principle.
Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 504
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Book Description
Text of, and commentary on, the U.N. Model Double Taxation Convention.
Author: United Nations. Department of International Economic and Social Affairs
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 280
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Book Description
Text of and commentaries on a model convention prepared under the auspices of the United Nations Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries. The model consists of articles based on guidelines formulated by the Group at its various meetings and their commentaries expressed at those meetings together with commentaries, where appropriate, drawn from the OECD's 1977 Model Tax Convention.
Author: United Nations
Publisher:
ISBN: 9789211591132
Category : Business & Economics
Languages : en
Pages : 824
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Book Description
The United Nations Model Double Taxation Convention between Developed and Developing Countries: 2017 Update is a publication geared towards the international community especially developing countries and countries with economies in transition. This new revision of the UN Model updates the widely used 2011 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 recognizes that to avoid double taxation of investment, country where the investment takes place and country of the investor often share taxing rights. The Model helps to do it in a way that preserves an appropriate share of taxing rights to developing countries. The Model also promotes cooperation to deal with tax avoidance and evasion.
Author: United Nations Department of Economic and Social Affairs
Publisher:
ISBN:
Category :
Languages : en
Pages : 813
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Book Description
Revised version of the United Nations Model double taxation convention between developed and developing countries 2017, with commentary.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 265
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 1
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Book Description
Author: Stanley S. Surrey
Publisher:
ISBN:
Category : Developing countries
Languages : en
Pages : 136
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Book Description
In 1967, the United Nations Group of Experts on Tax Treaties Between Developed and Developing Countries was established to facilitate the conclusion of tax treaties between developing and developes countries. This task was to be accomplished through the formation of guidelines for these treaties and recommendations for their implementation. This monograph describes the the work of this UN Group.
Author: United Nations
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 24
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Book Description
Author: United Nations
Publisher:
ISBN: 9789211591101
Category : Political Science
Languages : en
Pages : 0
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Book Description
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.
