Proposed amendments : Economic and Social Council, Committee of Experts on International Cooperation in Tax Matters, 4th session, Geneva, 20-24 October 2008 : note : addendum / by the Coordinator of the Subcomittee on Improper Use of treaties
2008
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Files
Details
Symbol
E/C.18/2008/CRP.2/Add.1
Title
Proposed amendments : Economic and Social Council, Committee of Experts on International Cooperation in Tax Matters, 4th session, Geneva, 20-24 October 2008 : note : addendum / by the Coordinator of the Subcomittee on Improper Use of treaties
Access
English: 4STM_EC18_2008_CRP2_Add1 - PDF ;
Summary
Progress Report of Subcommittee on Improper Use of Tax Treaties : Beneficial Ownership.
Distribution
Document Restricted
Date
Geneva : [UN], 17 Oct. 2008
Description
36 p.
Notes
"Annex: The UN Model Double Taxation Convention between Developed and Developing Countries : possible extention of the benefical ownership concept": p. 4-36.
English only.
English only.