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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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development.
Corporate Authors: 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
Format: eBook
Language:Inglés
Published: Paris : OECD Publishing 1998.
Subjects:
Taxation
Double taxation > Treaties
Tax sparing
Tax incentives
Law - Non-U.S.
Law, Politics & Government
Law - Europe, except U.K.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705496406719

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