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...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Nakayama, Kiyoshi
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2021.
Cyfres:IMF How To Notes; How-To Note ; No 2021/003
Pynciau:
Mynediad Ar-lein:Full text available on IMF