International cooperation in tax matters: report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eleventh meeting
United Nations, Department of Economics and Social Affairs, 2005 - Law - 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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