Cooperación Internacional en Cuestiones de Tributación

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United Nations Publications, 2005 - Business & Economics - 76 pages
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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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Contents

Introduction 122
1
Annexes
40
List of documents
68
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