Cover; Contents; I. Introduction; A. Background; B. Treaty (Re-)Negotiations; II. Assessment of the Current Tax Treaty Network; A. Business Income; B. Service Income; C. Investment Income; D. Capital Gain on the Indirect Sale of a Mining License; E. Elimination of Double Taxation; F. Treaty Shopping; G.Other; III. Mongolian Double Tax Agreement Model
Summary
This technical assistance report on Mongolia was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed in June, 2012. The views expressed in this document are those of the staff team and do not necessarily reflect the views of the government of Mongolia or the Executive Board of the IMF
