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The taxation of income from foreign investments: A tax study of some developing countries

This book is a critical study of the issues surrounding the treaty allocation of tax powers between source and residence countries. It discusses the allocation of tax powers between the competing jurisdictional claims in an unbiased and practical way. It examines the prevailing treaty allocation rules from the perspective of developing countries and discusses the quest for developing an appropriate tax treaty model for allocating revenue between developing and developed countries.
While demonstrating the inequity of the existing network of double tax treaties involving developing countries, it seeks to shift the emphasis in international discussions on the tax concerns of developing countries from double tax treaties to the need for providing assistance to developing countries to improve their enforcement and administrative capability in tax matters.

Ketersediaan
2024-0116336.24 Ong tPerpustakaan DiplomasiTersedia
2024-0123336.24 Ong tPerpustakaan DiplomasiTersedia
Informasi Detail
Judul Seri
-
No. Panggil
336.24 Ong t
Penerbit
Boston : Kluwer Law International.,
Deskripsi Fisik
xviii, 137 pages : illustration (black and white) ; 24 cm
Bahasa
English
ISBN/ISSN
90-6544-542-0
Klasifikasi
336.24
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Income taxes
Info Detail Spesifik
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Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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