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Model Double Taxation Convention between Developed and Developing Countries

Online Shop | International Publications | United Nations (UN) Publications | United Nations Department of Economic and Social Affairs |  Model Double Taxation Convention between Developed and Developing Countries

Model Double Taxation Convention between Developed and Developing Countries

Free UK delivery on Model Double Taxation Convention between Developed and Developing Countries

In Paperback Format
Model Double Taxation Convention between Developed and Developing Countries

£43.95
ISBN
9789211591026
Author
United Nations Department of Economic and Social Affairs
Published by
United Nations
Publication Date
June 2012
Publisher's Ref
12.XVI.1
Format
Paperback
Extent
500 pages
Dimensions
152 x 229 mm

This publication is designed especially for developing countries and countries with economies in transition. The revision updates the widely used 2001 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, the country where the investment takes place and country of the investor often share taxing rights. The Model helps to move forward in a way that preserves an appropriate share of taxing rights for developing countries.

It also promotes cooperation to deal with tax avoidance and evasion. Primary audiences are policy makers, diplomats, the general public, media and universities. 


Online Shop | International Publications | United Nations (UN) Publications | United Nations Department of Economic and Social Affairs |  Model Double Taxation Convention between Developed and Developing Countries

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