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United Nations Model Double Taxation Convention Between Developed And Developing Countries Revised Version
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Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by : United Nations Department of Economic and Social Affairs
Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by United Nations Department of Economic and Social Affairs and published by . This book was released on 2018 with total page 813 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revised version of the United Nations Model double taxation convention between developed and developing countries 2017, with commentary.
Author :United Nations. Department of Economic and Social Affairs Publisher :United Nations Publications ISBN 13 : Total Pages :418 pages Book Rating :4.3/5 (91 download)
Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by : United Nations. Department of Economic and Social Affairs
Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by United Nations. Department of Economic and Social Affairs and published by United Nations Publications. This book was released on 2001 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries (revised Version). by : Stephen R. Crow
Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries (revised Version). written by Stephen R. Crow and published by . This book was released on 1999 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by : United Nations
Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by United Nations and published by . This book was released on 2018-11-08 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by :
Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by and published by . This book was released on 2012 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Text of, and commentary on, the U.N. Model Double Taxation Convention.
Author :United Nations. Department of International Economic and Social Affairs Publisher : ISBN 13 : Total Pages :280 pages Book Rating :4.3/5 (91 download)
Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by : United Nations. Department of International Economic and Social Affairs
Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by United Nations. Department of International Economic and Social Affairs and published by . This book was released on 1980 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by :
Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by and published by . This book was released on 1980 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by :
Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by and published by . This book was released on 1990 with total page 1 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Articles of the United Nations Model Double Taxation Convention Between Developed and Developing Countries by : United Nations
Download or read book Articles of the United Nations Model Double Taxation Convention Between Developed and Developing Countries written by United Nations and published by . This book was released on 2001 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Papers on Selected Topics in Negotiation of Tax Treaties for Developing Countries by : United Nations Publications
Download or read book Papers on Selected Topics in Negotiation of Tax Treaties for Developing Countries written by United Nations Publications and published by . This book was released on 2014 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border income, thus encouraging international investment and global economic growth, and by enhancing cooperation among tax administrations, especially in tackling international tax evasion and avoidance. This publication, which is designed especially for developing countries, aims at providing practical guidance to effectively negotiate double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is the companion of the already released United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries, which provides practical guidance on how to apply concluded tax treaties. Primary audiences are officials of ministries of finance and national tax authorities and other tax professionals dealing with international taxation matters, the general public, media and universities.
Book Synopsis United Nations Model Convention for Tax Treaties Between Developed and Developing Countries by : Stanley S. Surrey
Download or read book United Nations Model Convention for Tax Treaties Between Developed and Developing Countries written by Stanley S. Surrey and published by . This book was released on 1980 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis UN Model Double Taxation Convention between Developed and Developing Countries by :
Download or read book UN Model Double Taxation Convention between Developed and Developing Countries written by and published by . This book was released on 1980 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Los cuadernos de la Albahaca written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Impact of the United Nations Model Double Taxation Convention Between Developed and Developing Countries by : UN. Secretariat
Download or read book Impact of the United Nations Model Double Taxation Convention Between Developed and Developing Countries written by UN. Secretariat and published by . This book was released on 1991 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries by : United Nations
Download or read book United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries written by United Nations and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis International Tax Policy and Double Tax Treaties by : Kevin Holmes
Download or read book International Tax Policy and Double Tax Treaties written by Kevin Holmes and published by IBFD. This book was released on 2007 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Book Synopsis Special Features of the UN Model Convention by : Anna Binder
Download or read book Special Features of the UN Model Convention written by Anna Binder and published by Linde Verlag GmbH. This book was released on 2019-10-01 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention. Compared to the OECD Model Convention, the UN Model Convention aims at giving more weight to the source principle. Popular examples are the PE definition in the UN Model which provides for a lower threshold than Article 5 of the OECD Model or Article 12A on Fees for Technical Services which has been introduced with the latest amendment of the UN Model Convention 2017 and allows for a withholding tax to be levied on payments to non-residents when the payer of the fee is a resident of that contracting State irrespective of where the services are provided. Interestingly, in the discussions of the tax challenges arising from the digitalization of the economy, the OECD and the G20 are also exploring options to allocate more taxing rights to the jurisdiction of the customer and/or user, i.e., the ‘market jurisdictions’. As this has traditionally been the focus of the UN Model Convention, its unique features and developing countries’ practices could be taken into account when exploring new nexus rules that are not constrained by the physical presence requirement. This book contains the master’s theses of the full-time LL.M. program 2018-2019 for which ‘Special Features of the UN Model Convention’ has been chosen as the general topic. With this book, the authors and editors do not aim at discussing each article of the UN Model Convention but rather focus on the unique features of the UN Model Convention, which are explored in detail. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.
