United Nations Model Double Taxation Convention Between Developed and Developing Countries

United Nations Model Double Taxation Convention Between Developed and Developing Countries

Author: United Nations. Department of Economic and Social Affairs

Publisher: United Nations Publications

Published: 2001

Total Pages: 418

ISBN-13:

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The growth of investment flows from developed to developing countries depends on the international investment climate. An important component of this climate is the prevention of double taxation, i.e. the imposition of similar taxes in two or more states on the same taxpayer. Bilateral tax treaties have eased this problem and in 1980 the United Nations published a model double taxation convention between developed and developing countries. This has now been revised to take account of the changes in the globalisation of trade and finance since 1980. Although it is based on the OECD Model Convention, there are differences as it gives more weight to the source principle as opposed to the residence principle.


Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by : United Nations. Department of Economic and Social Affairs

Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by United Nations. Department of Economic and Social Affairs and published by United Nations Publications. This book was released on 2001 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growth of investment flows from developed to developing countries depends on the international investment climate. An important component of this climate is the prevention of double taxation, i.e. the imposition of similar taxes in two or more states on the same taxpayer. Bilateral tax treaties have eased this problem and in 1980 the United Nations published a model double taxation convention between developed and developing countries. This has now been revised to take account of the changes in the globalisation of trade and finance since 1980. Although it is based on the OECD Model Convention, there are differences as it gives more weight to the source principle as opposed to the residence principle.

United Nations Model Double Taxation Convention Between Developed and Developing Countries

United Nations Model Double Taxation Convention Between Developed and Developing Countries

Author: United Nations. Department of International Economic and Social Affairs

Publisher:

Published: 1980

Total Pages: 280

ISBN-13:

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Text of and commentaries on a model convention prepared under the auspices of the United Nations Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries. The model consists of articles based on guidelines formulated by the Group at its various meetings and their commentaries expressed at those meetings together with commentaries, where appropriate, drawn from the OECD's 1977 Model Tax Convention.


Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by : United Nations. Department of International Economic and Social Affairs

Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by United Nations. Department of International Economic and Social Affairs and published by . This book was released on 1980 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Text of and commentaries on a model convention prepared under the auspices of the United Nations Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries. The model consists of articles based on guidelines formulated by the Group at its various meetings and their commentaries expressed at those meetings together with commentaries, where appropriate, drawn from the OECD's 1977 Model Tax Convention.

United Nations Model Double Taxation Convention Between Developed and Developing Countries

United Nations Model Double Taxation Convention Between Developed and Developing Countries

Author:

Publisher: Economic & Social Affairs

Published: 2012

Total Pages: 504

ISBN-13:

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Text of, and commentary on, the U.N. Model Double Taxation Convention.


Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by :

Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by and published by Economic & Social Affairs. This book was released on 2012 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Text of, and commentary on, the U.N. Model Double Taxation Convention.

United Nations Model Double Taxation Convention Between Developed and Developing Countries

United Nations Model Double Taxation Convention Between Developed and Developing Countries

Author: United Nations

Publisher:

Published: 2018-11-08

Total Pages: 824

ISBN-13: 9789211591132

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The United Nations Model Double Taxation Convention between Developed and Developing Countries: 2017 Update is a publication geared towards the international community especially developing countries and countries with economies in transition. This new revision of the UN Model updates the widely used 2011 version of the Model. It is important for countries that seek assistance in the negotiation and implementation of modern bilateral double tax treaties reflecting their current circumstances and policy priorities. The Model recognizes that to avoid double taxation of investment, country where the investment takes place and country of the investor often share taxing rights. The Model helps to do it in a way that preserves an appropriate share of taxing rights to developing countries. The Model also promotes cooperation to deal with tax avoidance and evasion.


Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries by : United Nations

Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries written by United Nations and published by . This book was released on 2018-11-08 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations Model Double Taxation Convention between Developed and Developing Countries: 2017 Update is a publication geared towards the international community especially developing countries and countries with economies in transition. This new revision of the UN Model updates the widely used 2011 version of the Model. It is important for countries that seek assistance in the negotiation and implementation of modern bilateral double tax treaties reflecting their current circumstances and policy priorities. The Model recognizes that to avoid double taxation of investment, country where the investment takes place and country of the investor often share taxing rights. The Model helps to do it in a way that preserves an appropriate share of taxing rights to developing countries. The Model also promotes cooperation to deal with tax avoidance and evasion.

Papers on Selected Topics in Negotiation of Tax Treaties for Developing Countries

Papers on Selected Topics in Negotiation of Tax Treaties for Developing Countries

Author: United Nations Publications

Publisher:

Published: 2014

Total Pages: 158

ISBN-13:

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Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border income, thus encouraging international investment and global economic growth, and by enhancing cooperation among tax administrations, especially in tackling international tax evasion and avoidance. This publication, which is designed especially for developing countries, aims at providing practical guidance to effectively negotiate double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is the companion of the already released United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries, which provides practical guidance on how to apply concluded tax treaties. Primary audiences are officials of ministries of finance and national tax authorities and other tax professionals dealing with international taxation matters, the general public, media and universities.


Book Synopsis Papers on Selected Topics in Negotiation of Tax Treaties for Developing Countries by : United Nations Publications

Download or read book Papers on Selected Topics in Negotiation of Tax Treaties for Developing Countries written by United Nations Publications and published by . This book was released on 2014 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border income, thus encouraging international investment and global economic growth, and by enhancing cooperation among tax administrations, especially in tackling international tax evasion and avoidance. This publication, which is designed especially for developing countries, aims at providing practical guidance to effectively negotiate double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is the companion of the already released United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries, which provides practical guidance on how to apply concluded tax treaties. Primary audiences are officials of ministries of finance and national tax authorities and other tax professionals dealing with international taxation matters, the general public, media and universities.

United Nations Model Double Taxation Convention Between Developed and Developing Countries (revised Version).

United Nations Model Double Taxation Convention Between Developed and Developing Countries (revised Version).

Author: Stephen R. Crow

Publisher:

Published: 1999

Total Pages: 27

ISBN-13:

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Book Synopsis United Nations Model Double Taxation Convention Between Developed and Developing Countries (revised Version). by : Stephen R. Crow

Download or read book United Nations Model Double Taxation Convention Between Developed and Developing Countries (revised Version). written by Stephen R. Crow and published by . This book was released on 1999 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:

United Nations Model Convention for Tax Treaties Between Developed and Developing Countries

United Nations Model Convention for Tax Treaties Between Developed and Developing Countries

Author: Stanley S. Surrey

Publisher:

Published: 1980

Total Pages: 136

ISBN-13:

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In 1967, the United Nations Group of Experts on Tax Treaties Between Developed and Developing Countries was established to facilitate the conclusion of tax treaties between developing and developes countries. This task was to be accomplished through the formation of guidelines for these treaties and recommendations for their implementation. This monograph describes the the work of this UN Group.


Book Synopsis United Nations Model Convention for Tax Treaties Between Developed and Developing Countries by : Stanley S. Surrey

Download or read book United Nations Model Convention for Tax Treaties Between Developed and Developing Countries written by Stanley S. Surrey and published by . This book was released on 1980 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1967, the United Nations Group of Experts on Tax Treaties Between Developed and Developing Countries was established to facilitate the conclusion of tax treaties between developing and developes countries. This task was to be accomplished through the formation of guidelines for these treaties and recommendations for their implementation. This monograph describes the the work of this UN Group.

United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries

United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries

Author: United Nations

Publisher:

Published: 2016

Total Pages: 0

ISBN-13: 9789211591101

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The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries provides a guide to all aspects of tax treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is intended mainly for negotiators with little or no experience in the negotiation of tax treaties.


Book Synopsis United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries by : United Nations

Download or read book United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries written by United Nations and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries provides a guide to all aspects of tax treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is intended mainly for negotiators with little or no experience in the negotiation of tax treaties.

United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries 2019

United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries 2019

Author: United Nations Publications

Publisher:

Published: 2019-07-26

Total Pages: 286

ISBN-13: 9789212591247

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This manual provides insights to all aspects of tax treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is intended mainly for negotiators with little or no experience in the negotiation of tax treaties.The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries seeks to provide practical guidance on all aspects of tax negotiation, including how to prepare for and conduct negotiations. Treaty negotiators in developing countries are encouraged to use this Manual in preparing for tax treaty negotiations in light of their country's policy framework and the intended outcomes they wish to achieve. Although the Manual provides a description of the Articles of the UN Model and, where there are differences, of those of the OECD Model Tax Convention on Income and on Capital, it is not intended to replace the detailed Commentaries on these two models; these constitute the most authoritative sources on issues of interpretation of the UN and OECD models and should be consulted in parallel with the Manual


Book Synopsis United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries 2019 by : United Nations Publications

Download or read book United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries 2019 written by United Nations Publications and published by . This book was released on 2019-07-26 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This manual provides insights to all aspects of tax treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is intended mainly for negotiators with little or no experience in the negotiation of tax treaties.The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries seeks to provide practical guidance on all aspects of tax negotiation, including how to prepare for and conduct negotiations. Treaty negotiators in developing countries are encouraged to use this Manual in preparing for tax treaty negotiations in light of their country's policy framework and the intended outcomes they wish to achieve. Although the Manual provides a description of the Articles of the UN Model and, where there are differences, of those of the OECD Model Tax Convention on Income and on Capital, it is not intended to replace the detailed Commentaries on these two models; these constitute the most authoritative sources on issues of interpretation of the UN and OECD models and should be consulted in parallel with the Manual

Tax Treaties Between Developed and Developing Countries

Tax Treaties Between Developed and Developing Countries

Author:

Publisher:

Published: 1980

Total Pages: 20

ISBN-13:

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Book Synopsis Tax Treaties Between Developed and Developing Countries by :

Download or read book Tax Treaties Between Developed and Developing Countries written by and published by . This book was released on 1980 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: