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...

Descripción completa

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
Tabla de Contenidos:
  • I. Introduction
  • II. The Historical Development of Tax Sparing Provisions
  • III. Traditional Country Provisions on the Issue of Tax Sparing
  • IV. Tax Sparing: An Emerging Consensus on the Need for a Re-Evaluation
  • V. Recent Trends in Tax Sparing Provisions
  • VI. Best Practices in Designing Tax Sparing Provisions
  • VII. Recommendations
  • Annex I. Member Country Tax Sparing Provisions Referred to in the Report
  • Annex II. Tax Sparing Provisions in Treaties between OECD Member Countries
  • Annex III. Tax Sparing Provisions in Treaties between OECD Member and Certain Non-Member Countries
  • Annex IV. Tax Avoidance Scheme I
  • Annex V. Tax Avoidance Scheme II
  • Annex VI. Anti-Abuse Provisions
  • Annex VII. Article 23B of the Commentary to the OECD Model Tax Convention
  • Annex VIII. Recommendation of the Council on the Granting and Design of Tax Sparing in Tax Conventions
  • Bibliography

Ejemplares similares