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Title United Nations handbook on selected issues in administration of double tax treaties for developing countries / edited by Alexander Trepelkov, Harry Tonino and Dominika Halka
Published New York : United Nations, 2013
Online access available from:
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Description 1 online resource (xxi, 401 pages)
Contents An overview of the issues involved in the application of double tax treaties -- Persons qualifying for treaty benefits -- Taxation of residents on foreign source income -- Taxation of non-residents -- Taxation of non-residents on business profits -- Taxation of non-resident service providers -- Taxation of investment income and capital gains -- Dispute resolution: the Mutual Agreement Procedure -- Exchange of information -- Improper use of tax treaties, tax avoidance and tax evasion
Summary "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
Bibliography Includes bibliographical references
Notes Online resource; title from PDF title page (UN, viewed November 27, 2013)
Subject Double taxation -- Treaties.
Double taxation -- Developing countries -- Treaties.
Genre/Form Treaties.
Form Electronic book
Author Halka, Dominika, editor
Tonino, Harry, editor
Trepelkov, Alexander, editor
United Nations, issuing body
ISBN 9210562526 (electronic bk.)
9789210562522 (electronic bk.)
Other Titles Administration of double tax treaties for developing countries
Selected issues in administration of double tax treaties for developing countries