United Nations Model Double Taxation Convention Between Developed and Developing Countries: 2017 Update
Book Details
Format
Paperback / Softback
ISBN-10
9211591139
ISBN-13
9789211591132
Publisher
United Nations
Imprint
United Nations
Country of Manufacture
US
Country of Publication
GB
Publication Date
Dec 30th, 2018
Print length
824 Pages
Weight
1,120 grams
Dimensions
15.80 x 23.10 x 5.10 cms
Product Classification:
Economics
Ksh 12,900.00
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This new revision of the UN Model updates the widely used 2011 version. 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 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.
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