Ebook: Tax sparing : a reconsideration.
Author: OECD
- Tags: Tax incentives, Double taxation -- Treaties, Double taxation, Dubbele belasting, Belastingheffing, Internationaal belastingrecht, OECD, Direktinvestition, Doppelbesteuerungsabkommen, Steuervergütung, OECD -- RECOMMENDATIONS, TAX TREATIES, TAX INCENTIVES, RECOMMENDATIONS, Taxation
- Year: 1998
- Publisher: Organisation for Economic Co-operation and Development
- City: Paris
- Language: English
- pdf
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 Read more...