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International Co-Operation in Tax Matters

Report of the Ad Hoc Group of Experts on International Co-Operation in tax Matters

  • Author: UN
  • Publication date: October 1992
  • Page count: 35
  • Language(s) in this book: English
  • Sales number: 92.XVI.2

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About the product

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, both from the point of view of taxpayers who would like to experience tax equity, non-discriminatory taxation, non-overassessment and non-double taxation.