United Nations Model Double Taxation Convention Between Developed and Developing Countries: 2017 Update (Paperback)

United Nations Model Double Taxation Convention Between Developed and Developing Countries: 2017 Update By United Nations (Editor) Cover Image
By United Nations (Editor)
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Description


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.

About the Author


United Nations Publications is the official publisher for the UN and it produces over 400 titles each year. The range of subjects covered are as varied as the issues being tackled by the UN as it works for a better world for all. Since the first printing of the UN Charter, this publishing unit has been providing valued information to those in government, academia and business


Product Details
ISBN: 9789211591132
ISBN-10: 9211591139
Publisher: United Nations
Publication Date: November 8th, 2018
Pages: 824
Language: English