Tax Sparing: A Reconsideration - Couverture souple

Organisation For Economic Co-operation And Development, OECD

Couverture souple

ISBN 10 : 9264160221 ISBN 13 : 9789264160224

Editeur : OECD Publishing, 1998

Synopsis

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 the international setting have led countries to reconsider their attitude towards tax sparing and the design of such provisions.
The report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.

A propos du livre

Présentation de l'éditeur

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 the international setting have led countries to reconsider their attitude towards tax sparing and the design of such provisions.
The report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.

Détails de l'édition

• Éditeur: OECD Publishing
• Date d'édition: 1998
• Langue: anglais
• ISBN 10: 9264160221
• ISBN 13: 9789264160224
• Reliure: Broché
• Nombre de pages: 88
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible