Cooperación Internacional en Cuestiones de Tributación
UN, 2005 - Business & Economics - 76 pages
This report contains guidelines for international tax practitioners dealing with the negotiation of double taxation treaties as well as those involved in the actual implementation of those treaties. The report deals with the issues from the point of view of taxpayers who would like to experience tax equity, non-discriminatory taxation, non-over assessment and non-double taxation.
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