United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries PDF full book. Access full book title United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries by United Nations Department of Economic and Social Affairs. Download full books in PDF and EPUB format.
Author: United Nations Department of Economic and Social Affairs
Publisher: United Nations
ISBN: 9210576365
Category : Political Science
Languages : en
Pages : 196
Get Book
Book Description
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.
Author: United Nations Department of Economic and Social Affairs
Publisher: United Nations
ISBN: 9210576365
Category : Political Science
Languages : en
Pages : 196
Get Book
Book Description
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.
Author: Department of Economic and Social Affairs
Publisher: United Nations
ISBN: 9210042735
Category : Law
Languages : en
Pages : 238
Get Book
Book Description
This manual provides insights 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.
Author: United Nations
Publisher:
ISBN: 9789211591101
Category : Political Science
Languages : en
Pages : 0
Get Book
Book Description
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.
Author: United Nations Publications
Publisher:
ISBN: 9789212591247
Category : Political Science
Languages : en
Pages : 286
Get Book
Book Description
This manual provides insights 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.The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries seeks to provide practical guidance on all aspects of tax negotiation, including how to prepare for and conduct negotiations. Treaty negotiators in developing countries are encouraged to use this Manual in preparing for tax treaty negotiations in light of their country's policy framework and the intended outcomes they wish to achieve. Although the Manual provides a description of the Articles of the UN Model and, where there are differences, of those of the OECD Model Tax Convention on Income and on Capital, it is not intended to replace the detailed Commentaries on these two models; these constitute the most authoritative sources on issues of interpretation of the UN and OECD models and should be consulted in parallel with the Manual
Author: United Nations. Department of International Economic and Social Affairs
Publisher:
ISBN:
Category : Conflict of laws
Languages : en
Pages : 200
Get Book
Book Description
This book brings together the guidelines on issues relating to the negotiation of bilateral tax treaties formulated by the United Nations Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries during their first seven meetings. The first part contains an analytical and historical review of international double taxation and tax evasion and avoidance. The annex to the Manual reproduces the texts of the following model tax treaties: League of Nations (Mexico and London Drafts), Andean countries, and OECD, as well as the Nordic Convention on administrative assistance in tax matters.
Author: United Nations Publications
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 158
Get Book
Book Description
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.
Author: United Nations. Department of Economic and Social Affairs
Publisher: New York : United Nations
ISBN:
Category : Double taxation
Languages : en
Pages : 80
Get Book
Book Description
This publication contains guidelines consolidated from the previous reports prepared by the Group of Experts on Tax Treaties between Developed and Developing Countries, and it is designed as a handbook to assist the negotiation and to facilitate the conclusion of tax treaties.
Author: United Nations Department of Economic and Social Affairs
Publisher: United Nations
ISBN: 921057236X
Category : Political Science
Languages : en
Pages : 592
Get Book
Book Description
Taxation plays a critical role in promoting sustainable development and developing countries face significant challenges in mobilizing domestic resources. This publication analyses a number of topics which are of particular interest and relevance to developing countries in raising revenues and protecting the tax base. It aims at providing practical assistance to these countries in assessing and addressing the relevant issues in an effective way. Primary audiences are officials of national tax authorities and ministries of finance in developing countries, other professionals dealing with tax matters, the general public, media and universities.
Author: UNITED NATIONS.
Publisher:
ISBN: 9210001001
Category :
Languages : en
Pages : 933
Get Book
Book Description
The United Nations Model Double Taxation Convention between Developed and Developing Countries: 2021 Update is a publication geared towards the international community especially developing countries and countries with economies in transition. Double tax treaties aim to prevent unrelieved double taxation, in order to foster cross-border economic activity and the transfer of technology. The UN Model Tax Convention consists of articles on the treaty's scope and on definitions to be used in the treaty. For different kinds of income and capital, it allocates taxing rights before establishing how double taxation will be eliminated where the taxing rights are shared. It also includes articles that prevent certain forms of tax discrimination; provide for the exchange of tax information and assistance in tax collection between the treaty partners; allow the treaty partners to consult together, through the Mutual Agreement Procedure, to resolve disputes or address doubts concerning the treaty; and address certain types of treaty abuse. The most important changes included in the 2021 version of the UN Model address concerns expressed by developing countries regarding tax treaty obstacles to the taxation of foreign enterprises on income from automated digital services and on gains on so-called “offshore indirect transfers”. The 2021 UN Model also features new guidance on the application and interpretation of the definition of a permanent establishment, the concept of a beneficial owner, and the application of the Model's provisions to collective investment vehicles, pensions funds, and real estate investment trusts. This fifth edition of the UN Model Tax Convention culminates four years of work by the UN Tax Committee and its Subcommittees, supported by the Secretariat in the UN Department of Economic and Social Affairs. Since its first publication in 1980, the Model has been updated previously in 2001, 2011, and 2017.
Author: United Nations. Department of Economic and Social Affairs
Publisher: United Nations Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 418
Get Book
Book Description
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.
