Buch, Englisch, Band 44, 368 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 689 g
Buch, Englisch, Band 44, 368 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 689 g
Reihe: Series on International Taxation
ISBN: 978-90-411-4982-4
Verlag: Wolters Kluwer
- to what extent developing countries actually make use of the UN Model during treaty negotiations;
- the various functions of tax treaties, including elimination of double taxation, allocation of taxing rights, prevention of tax avoidance and fiscal evasion, and promotion of investment activities;
- the question of how source and residence taxation can be justified and which of these two concepts should be given preference;
- exchange of information issues;
- the problem of tax havens;
- the concept of transfer pricing;
- the concept of permanent establishment;
- patterns discerned in the treaty policy of developing countries and recurring non-model provisions;
- treatment of business profits, royalties, and capital gains;
- interest exemptions;
- technical and administrative fees and treatment of pensions and annuities.
This book underscores the importance of tax treaties for developing countries. Its contribution to our understanding of both development and international taxation, and their reciprocal relationship, cannot be overemphasized. Further, it proposes modifications to the UN Model and its Commentary and suggests wording for additional provisions reflecting the tax treaty policy of the countries analysed in the book. The book will thus prove of immeasurable value to practitioners, academics, and policymakers in these disciplines.
Autoren/Hrsg.
Fachgebiete
- Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
- Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
- Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
Weitere Infos & Material
Preface. 1. Introduction. 2. The Importance of Tax Treaties for Developing Countries. 3. UN Model Convention: The Model for Developing Countries. 4. Empirical Analysis: Taking Stock of the Provisions in the Tax Treaties of East African LDCs. 5. Improving the UN Model. 6. Conclusion. 7. List of References. 8. Annex.