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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Dades bibliogràfiques
Autor principal: Nakayama, Kiyoshi
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2021.
Col·lecció:IMF How To Notes; How-To Note ; No 2021/003
Matèries:
Accés en línia:Full text available on IMF

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