Tax Sparing [electronic resource]: A Reconsideration / Organisation for Economic Co-operation and De...
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Tax Sparing [electronic resource]: A Reconsideration / Organisation for Economic Co-operation and De...
Tax Sparing [electronic resource]: A Reconsideration / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 1998.
Alternative title
Date
1998.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (88 p. ) ill..
Content type
text
Media type
computer
Carrier type
online resource
Contents
I. Introduction -- II. The Historical Development of Tax Sparing Provisions -- III. Traditional Country Provisions on the Issue of Tax Sparing -- IV. Tax Sparing: An Emerging Consensus on the Need for a Re-Evaluation -- V. Recent Trends in Tax Sparing Provisions -- VI. Best Practices in Designing Ta...
Publication information
Publisher
Paris : OECD Publishing, 1998.
Date Published
1998.
Subjects
More information
Scope and Contents
Summary
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 led countries to re...
Alternative Titles
Full title
Tax Sparing [electronic resource]: A Reconsideration / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
Bibliographic Level Mode of Issuance: Monograph
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lz5bjNb
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lz5bjNb
Other Identifiers
ISBN
92-64-16243-7
1-280-00587-4
DDC
336.2
MMS ID
991023942150702626
