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Cover of 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

By Alexander Trepelkov,Harry Tonino,Dominika Halka

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Publish Date

2013

Publisher

United Nations,United Nations Environment Programme

Language

eng

Pages

401

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.