Capacity development programme in international tax cooperation : note / by the Secretariat
Access
English:E_C-18_2017_8-EN - PDF ; Español:E_C-18_2017_8-ES - PDF ; Français:E_C-18_2017_8-FR - PDF ; Русский:E_C-18_2017_8-RU - PDF ; العربية:E_C-18_2017_8-AR - PDF ; 中文:E_C-18_2017_8-ZH - PDF ;
"Annex: Protecting the tax base of developing countries": p. 2-14. Ppaper contained in the annex is an abridged version of chapter I of the revised edition of the UN Handbook on Selected Issues in Protecting the Tax Base of Developing Countries.