|Contributions||United Nations. Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries., United Nations. Secretary-General., United Nations. Dept. of Economic and Social Affairs.|
|LC Classifications||JX1977.A2ST/EC A/166|
|The Physical Object|
|Pagination||iii, 147 p.|
|Number of Pages||147|
|LC Control Number||74153668|
Viewing tax treaties as tax incentives changes the focus from whether the treaty provisions are fair to developing countries to whether this type of incentive generates economic benefits that justify the revenue costs. For some, perhaps many, developing countries, tax treaties with developed countries make little economic sense. But for many other developing countries Author: Eric M. Zolt. tax treaties are sometimes negotiated by developing countries simply to respond to political or diplomatic pressure from other countries. 20 Obviously, even if one country concludes that it . Specific elements of tax treaties concluded with developing countries, such as the right to levy withholding taxes, are critical for domestic revenue mobilization. In fact, developing countries derive a greater proportion of their revenues from corporate income tax than developed countries File Size: 90KB. † Continued strong work on tax treaties, covering more than just withholding taxes, with a strong result, such as an EC Communication. † Spillover analyses (involving stakeholder input) of the impact of Member States’ tax treaties, and other tax policies, on developing Size: 4MB.
efficient tax collection, as well as through combating tax evasion and. tax avoidance. It is important to support national efforts of developing countries by providing technical assistance and enhancing interna- tional tax cooperation. Tax treaties play a key role in international cooperation on tax matters. treaties have been concluded between developed and developing coun- tries, many of the latter countries alleviate the effective tax burden on foreign investors by . treaties between developed and developing countries was recognized by the Economic and Social Council (ECOSOC) of the United Nations, in its resolution (XLIII) adopted on 4 . Tax Treaties: Building Bridges between Law and Economics By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its :
right to development and that, he argues, should be adopted in double tax treaties between developed and developing countries. This book is volume 39 of the IBFD Doctoral Series. Title: Taxation of Services in Treaties between Developed and Developing Countries Subtitle: A Proposal for New Guidelines Author(s): Fernando Souza de Man. Get this from a library! Tax treaties between developed and developing countries.. [United Nations. Department of Economic and Social Affairs.; United Nations. Ad Hoc Group of Experts on Tax Treaties Between Developed and Developing Countries.; United Nations. Secretary-General.;] -- The report is divided in two parts. Part one: report of the Ad Hoc Group of Experts on tax treaties between. 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 United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries () is a compact training tool for beginners with limited experience in tax treaty negotiation.