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...
| Prif Awdur: | |
|---|---|
| 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 |