The Resource Tax Sparing : A Reconsideration, Organisation for Economic Co-operation and Development, (electronic resource:)

Tax Sparing : A Reconsideration, Organisation for Economic Co-operation and Development, (electronic resource:)

Label
Tax Sparing : A Reconsideration
Title
Tax Sparing
Title remainder
A Reconsideration
Statement of responsibility
Organisation for Economic Co-operation and Development
Title variation
  • Tax Sparing
  • A Reconsideration
  • Tax Sparing: A Reconsideration
Creator
Contributor
Contributor
Subject
Language
  • eng
  • eng
Summary
Tax sparing provisions have now more than four decades of history in bilateral tax treaties, including treaties between OECD countries. But the world of today is quite different from that when the positions of OECD Member and non-member countries towards tax sparing were developed. These changes in the international setting have led countries to reconsider their attitude towards tax sparing and the design of such provisions. This report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties
Cataloging source
FR-PaOEC
http://bibfra.me/vocab/relation/contentprovider
  • NJcaX6BnnOQ
  • tjVFpgTpLrs
Government publication
international or intergovernmental publication
Illustrations
illustrations
Language note
English
LC call number
KK4475.T38 1998
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development.
http://library.link/vocab/relatedWorkOrContributorName
  • Organisation for Economic Co-operation and Development
  • Organisation for Economic Co operation and Development
  • Organisation for Economic Co-operation and Development
http://library.link/vocab/subjectName
  • Taxation
  • Double taxation
  • Tax sparing
  • Tax incentives
  • Law - Non-U.S
  • Law, Politics & Government
  • Law - Europe, except U.K
Label
Tax Sparing : A Reconsideration, Organisation for Economic Co-operation and Development, (electronic resource:)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
TAX SPARING
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
I. Introduction -- II. The Historical Development of Tax Sparing Provisions -- III. Traditional Country Provisions on the Issue of Tax Sparing -- IV. Tax Sparing: An Emerging Consensus on the Need for a Re-Evaluation -- V. Recent Trends in Tax Sparing Provisions -- VI. Best Practices in Designing Tax Sparing Provisions -- VII. Recommendations -- Annex I. Member Country Tax Sparing Provisions Referred to in the Report -- Annex II. Tax Sparing Provisions in Treaties between OECD Member Countries -- Annex III. Tax Sparing Provisions in Treaties between OECD Member and Certain Non-Member Countries -- Annex IV. Tax Avoidance Scheme I -- Annex V. Tax Avoidance Scheme II -- Annex VI. Anti-Abuse Provisions -- Annex VII. Article 23B of the Commentary to the OECD Model Tax Convention -- Annex VIII. Recommendation of the Council on the Granting and Design of Tax Sparing in Tax Conventions -- Bibliography
Extent
1 online resource (88 p. )
File format
multiple file formats
Form of item
online
Isbn
9781280005879
Media category
computer
Media type code
c
Other control number
10.1787/9789264162433-en
Other physical details
ill..
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264162433-en
  • (SSID)ssj0000092431
  • (PQKBManifestationID)11111716
  • (PQKBTitleCode)TC0000092431
  • (PQKBWorkID)10009235
  • (PQKB)10152775
  • (EXLCZ)99111093034083776
Label
Tax Sparing : A Reconsideration, Organisation for Economic Co-operation and Development, (electronic resource:)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
TAX SPARING
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
I. Introduction -- II. The Historical Development of Tax Sparing Provisions -- III. Traditional Country Provisions on the Issue of Tax Sparing -- IV. Tax Sparing: An Emerging Consensus on the Need for a Re-Evaluation -- V. Recent Trends in Tax Sparing Provisions -- VI. Best Practices in Designing Tax Sparing Provisions -- VII. Recommendations -- Annex I. Member Country Tax Sparing Provisions Referred to in the Report -- Annex II. Tax Sparing Provisions in Treaties between OECD Member Countries -- Annex III. Tax Sparing Provisions in Treaties between OECD Member and Certain Non-Member Countries -- Annex IV. Tax Avoidance Scheme I -- Annex V. Tax Avoidance Scheme II -- Annex VI. Anti-Abuse Provisions -- Annex VII. Article 23B of the Commentary to the OECD Model Tax Convention -- Annex VIII. Recommendation of the Council on the Granting and Design of Tax Sparing in Tax Conventions -- Bibliography
Extent
1 online resource (88 p. )
File format
multiple file formats
Form of item
online
Isbn
9781280005879
Media category
computer
Media type code
c
Other control number
10.1787/9789264162433-en
Other physical details
ill..
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264162433-en
  • (SSID)ssj0000092431
  • (PQKBManifestationID)11111716
  • (PQKBTitleCode)TC0000092431
  • (PQKBWorkID)10009235
  • (PQKB)10152775
  • (EXLCZ)99111093034083776

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