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211019s2013 xxu||||fr|||| 001 0 spa |
| 020 |
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|a 9789211591057
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| 040 |
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|a Sistema de Bibliotecas de la Universidad de Panamá
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| 082 |
0 |
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|2 20
|a 343.0526
|b Un3
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| 245 |
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|a United Nations handbook on selected issues in administration of double tax treaties for developing countries
|c / edited by Alexander Trepelkov, Harry Tonino and Dominika Halka.
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| 246 |
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|a Selected issues in administration of double tax treaties for developing countries.
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| 246 |
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|a Administration of double tax treaties for developing countries.
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| 264 |
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1 |
|a New York :
|b United Nations,
|c 2013.
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| 300 |
|
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|a xxi, 401 páginas ;
|c 23 cm
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| 336 |
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|2 rdacontent
|a texto
|b txt
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| 337 |
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|2 rdamedia
|a sin mediación
|b n
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| 338 |
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|2 rdacarrier
|a volumen
|b nc
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| 504 |
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|a Incluye referencias bibliográficas.
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| 505 |
2 |
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|a An overview of the issues involved in the application of double tax treaties. -- Persons qualifying for treaty benefits. -- Taxation of residents on foreign source income. -- Taxation of non-residents. -- Taxation of non-residents on business profits. -- Taxation of non-resident service providers. -- Taxation of investment income and capital gains. -- Dispute resolution: the Mutual Agreement Procedure. -- Exchange of information. -- Improper use of tax treaties, tax avoidance and tax evasion.
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| 650 |
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|2 LEMB
|9 136926
|a IMPUESTOS
|x TRATADOS
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| 650 |
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7 |
|2 LEMB
|9 151291
|a IMPUESTOS SOBRE LA RENTA
|x TRATADOS
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| 700 |
1 |
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|9 218604
|a Trepelkov, Alexander
|e editor
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| 700 |
1 |
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|9 218605
|a Tonino, Harry
|e editor
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| 700 |
1 |
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|9 218606
|a Halka, Dominika
|e editor
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| 942 |
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|d 2021-10-19
|l 1
|o 343.0526 Un3
|p 00343215
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