Countries can include Article 12B of UN Tax Convention in treaties

Countries can include Article 12B of UN Tax Convention in treaties

Countries can now formally include Article 12B of the UN Tax Convention in their treaties on the avoidance of double taxation.

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Bibliographische Detailangaben
Veröffentlicht in:International tax review 2022-04
1. Verfasser: Haines, Anjana
Format: Magazinearticle
Sprache:eng
Schlagworte:
Automation
Committees
Conventions
Developing countries
International taxation
LDCs
Offshore
Tax rates
Taxation
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Zusammenfassung:Countries can now formally include Article 12B of the UN Tax Convention in their treaties on the avoidance of double taxation.
ISSN:0958-7594