United Nations handbook on selected issues in administration of double tax treaties for developing countries: = Administration of double tax treaties for developing countries
Gespeichert in:
Weitere Verfasser: | , , |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
New York
United Nations
2013
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Schlagworte: | |
Online-Zugang: | FAW01 FAW02 |
Beschreibung: | Online resource; title from PDF title page (UN, viewed November 27, 2013) |
Beschreibung: | 1 online resource (xxi, 401 pages) |
ISBN: | 9789210562522 9210562526 9789211591057 9211591058 |
Internformat
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245 | 1 | 0 | |a United Nations handbook on selected issues in administration of double tax treaties for developing countries |b = Administration of double tax treaties for developing countries |c edited by Alexander Trepelkov, Harry Tonino and Dominika Halka |
246 | 1 | 3 | |a Selected issues in administration of double tax treaties for developing countries |
246 | 1 | 3 | |a Administration of double tax treaties for developing countries |
246 | 1 | 1 | |a Administration of double tax treaties for developing countries |
264 | 1 | |a New York |b United Nations |c 2013 | |
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505 | 8 | |a "The UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries was developed as part of a project implemented jointly by FfDO and the International Tax Compact. Its ten chapters were drafted by renowned international tax experts on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world. Through a novel demand-driven approach, it provides practical guidance to developing countries to effectively implement double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries, having regard to the specific needs and interests of these countries."--Publisher website | |
505 | 8 | |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 | |
650 | 7 | |a LAW / Military |2 bisacsh | |
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650 | 4 | |a Entwicklungsländer | |
650 | 4 | |a Double taxation |z Developing countries |v Treaties |a Double taxation |v Treaties | |
700 | 1 | |a Trepelkov, Alexander |4 edt | |
700 | 1 | |a Tonino, Harry |4 edt | |
700 | 1 | |a Halka, Dominika |4 edt | |
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Datensatz im Suchindex
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any_adam_object | |
author2 | Trepelkov, Alexander Tonino, Harry Halka, Dominika |
author2_role | edt edt edt |
author2_variant | a t at h t ht d h dh |
author_facet | Trepelkov, Alexander Tonino, Harry Halka, Dominika |
building | Verbundindex |
bvnumber | BV043779627 |
collection | ZDB-4-EBA |
contents | "The UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries was developed as part of a project implemented jointly by FfDO and the International Tax Compact. Its ten chapters were drafted by renowned international tax experts on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world. Through a novel demand-driven approach, it provides practical guidance to developing countries to effectively implement double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries, having regard to the specific needs and interests of these countries."--Publisher website 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 |
ctrlnum | (ZDB-4-EBA)ocn864229099 (OCoLC)864229099 (DE-599)BVBBV043779627 |
dewey-full | 343.0526 |
dewey-hundreds | 300 - Social sciences |
dewey-ones | 343 - Military, tax, trade & industrial law |
dewey-raw | 343.0526 |
dewey-search | 343.0526 |
dewey-sort | 3343.0526 |
dewey-tens | 340 - Law |
discipline | Rechtswissenschaft |
format | Electronic eBook |
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illustrated | Not Illustrated |
indexdate | 2024-07-10T07:34:53Z |
institution | BVB |
isbn | 9789210562522 9210562526 9789211591057 9211591058 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029190687 |
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physical | 1 online resource (xxi, 401 pages) |
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publishDate | 2013 |
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spelling | United Nations handbook on selected issues in administration of double tax treaties for developing countries = Administration of double tax treaties for developing countries edited by Alexander Trepelkov, Harry Tonino and Dominika Halka Selected issues in administration of double tax treaties for developing countries Administration of double tax treaties for developing countries New York United Nations 2013 1 online resource (xxi, 401 pages) txt rdacontent c rdamedia cr rdacarrier Online resource; title from PDF title page (UN, viewed November 27, 2013) "The UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries was developed as part of a project implemented jointly by FfDO and the International Tax Compact. Its ten chapters were drafted by renowned international tax experts on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world. Through a novel demand-driven approach, it provides practical guidance to developing countries to effectively implement double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries, having regard to the specific needs and interests of these countries."--Publisher website 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 LAW / Military bisacsh Double taxation fast Entwicklungsländer Double taxation Developing countries Treaties Double taxation Treaties Trepelkov, Alexander edt Tonino, Harry edt Halka, Dominika edt United NationsXXeissuing body Sonstige oth Erscheint auch als Druck-Ausgabe United Nations handbook on selected issues in administration of double tax treaties for developing countries |
spellingShingle | United Nations handbook on selected issues in administration of double tax treaties for developing countries = Administration of double tax treaties for developing countries "The UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries was developed as part of a project implemented jointly by FfDO and the International Tax Compact. Its ten chapters were drafted by renowned international tax experts on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world. Through a novel demand-driven approach, it provides practical guidance to developing countries to effectively implement double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries, having regard to the specific needs and interests of these countries."--Publisher website 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 LAW / Military bisacsh Double taxation fast Entwicklungsländer Double taxation Developing countries Treaties Double taxation Treaties |
title | United Nations handbook on selected issues in administration of double tax treaties for developing countries = Administration of double tax treaties for developing countries |
title_alt | Selected issues in administration of double tax treaties for developing countries Administration of double tax treaties for developing countries |
title_auth | United Nations handbook on selected issues in administration of double tax treaties for developing countries = Administration of double tax treaties for developing countries |
title_exact_search | United Nations handbook on selected issues in administration of double tax treaties for developing countries = Administration of double tax treaties for developing countries |
title_full | United Nations handbook on selected issues in administration of double tax treaties for developing countries = Administration of double tax treaties for developing countries edited by Alexander Trepelkov, Harry Tonino and Dominika Halka |
title_fullStr | United Nations handbook on selected issues in administration of double tax treaties for developing countries = Administration of double tax treaties for developing countries edited by Alexander Trepelkov, Harry Tonino and Dominika Halka |
title_full_unstemmed | United Nations handbook on selected issues in administration of double tax treaties for developing countries = Administration of double tax treaties for developing countries edited by Alexander Trepelkov, Harry Tonino and Dominika Halka |
title_short | United Nations handbook on selected issues in administration of double tax treaties for developing countries |
title_sort | united nations handbook on selected issues in administration of double tax treaties for developing countries administration of double tax treaties for developing countries |
title_sub | = Administration of double tax treaties for developing countries |
topic | LAW / Military bisacsh Double taxation fast Entwicklungsländer Double taxation Developing countries Treaties Double taxation Treaties |
topic_facet | LAW / Military Double taxation Entwicklungsländer Double taxation Developing countries Treaties Double taxation Treaties |
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