Item description for Tax Sparing: A Reconsideration by OECD. Published by : OECD Publishing & OECD...
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 lead countries to reconsider their attitude towards tax sparing and the design of such provisions. This report examines the practices of Member countries and sets out a number of recommendations on the design of tax sparing provisions in tax treaties.
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Studio: Org. for Economic Cooperation & Development
Est. Packaging Dimensions: Length: 9" Width: 6" Height: 0.4" Weight: 0.31 lbs.
Release Date Mar 10, 1998
Publisher Org. for Economic Cooperation & Development
ISBN 9264160221 ISBN13 9789264160224
Availability 58 units. Availability accurate as of May 26, 2017 12:16.
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