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Treaty abuse and treaty shopping
UN. Committee of Experts on International Cooperation in Tax Matters. Subcommittee on Treaty Abuses
2006
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E/C.18/2006/2
Title
Treaty abuse and treaty shopping
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English:
2STM_Taxation-Treaty-Abuse_EC1820062
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Authors
UN. Committee of Experts on International Cooperation in Tax Matters. Subcommittee on Treaty Abuses
Date
Geneva : UN, 16 Oct. 2006
Description
34 p.
Notes
Prepared by the Subcommittee on Treaty Abuses and Treaty Shopping.
Includes bibliographical references (p. 34).
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Browse Subjects
UN Model Double Taxation Convention between Developed and Developing Countries
Model Tax Convention on Income and on Capital (1992)
TAX TREATIES
TAX EVASION
TREATY COMPLIANCE
TAX LAW
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