Tax Sparing : A Reconsideration

Tax Sparing A Reconsideration

Tax sparing provisions have now more than four decades of history in bilateral tax treaties, including treaties between OECD countries. But the world of today is quite different from that when the positions of OECD Member and non-member countries towards tax sparing were developed. These changes in...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co operation and Development Content Provider (content provider), Organisation for Economic Co-operation and Development Content Provider
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 1998.
Materias:
Taxation
Double taxation > Treaties
Tax sparing
Tax incentives
Law - Non-U.S.
Law, Politics & Government
Law - Europe, except U.K.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705496406719

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