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Tax Sparing: A Reconsideration [Paperback]

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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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Item Specifications...

Studio: Org. for Economic Cooperation & Development
Pages   92
Est. Packaging Dimensions:   Length: 9" Width: 6" Height: 0.4"
Weight:   0.31 lbs.
Binding  Softcover
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.
Usually ships within one to two business days from La Vergne, TN.
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More About OECD. Published by : OECD Publishing & OECD

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Product Categories

1Books > Subjects > Business & Investing > Economics > General
2Books > Subjects > Business & Investing > Economics
3Books > Subjects > Business & Investing > General
4Books > Subjects > Law > Taxation > Tax Law
5Books > Subjects > Law > Taxation
6Books > Subjects > Professional & Technical > Law > Taxation > General
7Books > Subjects > Professional & Technical > Law > Taxation

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