United nations model double taxation convention between developed and developing countries 2021
Auteur :
United Nations.: Department of Economic and Social Affairs
Éditeur :
United Nations
ISBN :
9789212591841
Date de publication :
31 août 2023
Dimensions :
28,0 cm
Langue :
Anglais
Pays d'origine :
USA
Double tax treaties aim to prevent unrelieved double taxation, in order to foster cross-border economic activity and the transfer of technology. This publication consists of articles on the treaty's scope and on definitions to be used in the treaty and is especially geared towards developing countries and countries with economies in transition.