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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| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2021.
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| 丛编: | IMF How To Notes; How-To Note ;
No 2021/003 |
| 主题: | |
| 在线阅读: | Full text available on IMF |