How to Design a Regional Tax Treaty and Tax Treaty Policy Framework in a Developing Country /
A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect offshore transfers, and guarding against-treaty shopp...
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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2021.
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| Series: | IMF How To Notes; How-To Note ;
No 2021/003 |
| Subjects: | |
| Online Access: | Full text available on IMF |