Price loading...

United Nations Model Double Taxation Convention Between Developed and Developing Countries 2021

Law

Price data last checked 102 day(s) ago - refreshing...

View at Amazon

Price History & Forecast

No Price Data Available

Price history will appear here once data is collected from Amazon.

Price Distribution

No price data available for histogram

Description

The United Nations Model Double Taxation Convention between Developed and Developing Countries 2021 is a publication geared towards the international community especially developing countries and countries with economies in transition. Double tax treaties aim to prevent unrelieved double taxation, in order to foster cross-border economic activity and the transfer of technology. The UN Model Tax Convention consists of articles on the treaty's scope and on definitions to be used in the treaty. For different kinds of income and capital, it allocates taxing rights before establishing how double taxation will be eliminated where the taxing rights are shared. It also includes articles that prevent certain forms of tax discrimination; provide for the exchange of tax information and assistance in tax collection between the treaty partners; allow the treaty partners to consult together, through the Mutual Agreement Procedure, to resolve disputes or address doubts concerning the treaty; and address certain types of treaty abuse. The most important changes included in the 2021 version of the UN Model address concerns expressed by developing countries regarding tax treaty obstacles to the taxation of foreign enterprises on income from automated digital services and on gains on so-called 'offshore indirect transfers'. The 2021 UN Model also features new guidance on the application and interpretation of the definition of a permanent establishment, the concept of a beneficial owner, and the application of the Model's provisions to collective investment vehicles, pensions funds, and real estate investment trusts. This fifth edition of the UN Model Tax Convention culminates four years of work by the UN Tax Committee and its Subcommittees, supported by the Secretariat in the UN Department of Economic and Social Affairs. Since its first publication in 1980, the Model has been updated previously in 2001, 2011, and 2017

Product Specifications

Format: paperback
ASIN: 9212591841
Category: Books > Subjects > Business, Finance & Law > Law
Domain: Amazon UK
Release Date: 31 August 2023
Listed Since: 16 September 2023

Barcode

No barcode data available

United Nations Model Double Taxation Convention Between Developed and Developing Countries 2021

Price History & Forecast

No Price Data Available

Price Distribution

Description

Product Specifications

Barcode

Similar Products You Might Like

United Nations Model Double Taxation Convention between Developed and Developing Countries: 2017 Update (Department of Economic & Social Affairs)

United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

Article 12B UN Model Convention 2021: The UN’s Response to the Tax Challenges Arising From the Digitalization of the Economy

United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries

International Tax Primer

United Nations Practical Manual on Transfer Pricing for Developing Countries 2021

Trade and Development Report 2021: from recovery to resilience, the development dimension (United Nations Trade and Development Report)

Klaus Vogel on Double Taxation Conventions

Transfer Pricing and Financing

United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries

The United Nations in Global Tax Coordination: Hidden History and Politics (Cambridge Tax Law Series)

International Tax Primer

The 2010 OECD Updates - Model Tax Convention & Transfer Pricing Guidelines: A Critical Review ( Series on International Taxation, vol. 38)

A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law (Series on International Taxation)

Coordination and Cooperation: Tax Policy in the 21st Century: 81 (Series on International Taxation)

Taxation of Foreign Direct Investment: An Introduction (Series on International Taxation)

Multilateral Tax Treaties: New Developments in International Tax Law: 18 (Series on International Taxation)

Springer Taxation and Development - Comparative Study Book

Taxpayers' Rights: Theory, Origin and Implementation (Series on International Taxation): 31

Kluwer Law International - Double Non-taxation and Hybrid Entities

Taxing Income and Consumption: The Development of International Tax Law and Policy

Permanent Establishment: Erosion of a Tax Treaty Principle

Settlement of Disputes in Tax Treaty Law (EUCOTAX Series on European Taxation Series Set)

Taxation of Bilateral Investments: Tax Treaties after BEPS