United Nations handbook on selected issues in administration of double tax treaties for developing countries
| Otros Autores: | , , |
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| Formato: | Libro |
| Lenguaje: | Spanish |
| Publicado: |
New York :
United Nations,
2013.
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| Materias: |
Tabla de Contenidos:
- 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.