Abuse of tax treaties and treaty shopping
2005
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Files
Details
SymbolE/C.18/2005/2
TitleAbuse of tax treaties and treaty shopping
AccessEnglish: 1STM_abuse-of-tax-treaties-E-C18-2005-2 - PDF ;
DateGeneva : UN, 15 Nov. 2005
Description
17 p.
Notes
Annexes (p. 11-17): 1. Excerpt from note E/2004/51 (Report of the Secretary-General on the 11th meeting of the Ad Hoc Group of Experts on International Cooperation in Tax Matters) -- 2. Proposal resulting from the discussions at the 11th meeting of the Ad Hoc Group of Experts.