International cooperation in tax matters : report on the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eleventh meeting
Introduction -- Mutual assistance in collection of debts and protocol for the mutual assistance procedure -- Treaty shopping and treaty abuses -- Interaction of tax, trade and investment -- Financial taxation and equity market development -- Transfer pricing -- Institutional framework for strengthening international tax cooperation -- Tax treatment of cross-border interest income and capital flight: recent developments -- Tax treatment of cross-border interest income and capital flight: recent developments -- Revision and update of the United Nations Model Double Taxation Convention between Developed and Developing Countries and revision and update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries -- Conclusion -- Annexes
Summary
"This report contains guidelines for international tax practitioners dealing with the negotiation of double taxation treaties as well as those involved in the actual implementation of those treaties. The report deals with the issues from the point of view of taxpayers who would like to experience tax equity, non-discriminatory taxation, non-over assessment and non-double taxation."--Amazon.com
Bibliography
Includes bibliographical references
Notes
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English
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