The Taxation Of Income From Foreign Investments A Tax Study Of D

This book is a critical study of the issues surrounding the treaty allocation of tax powers between source and residence countries. It discusses the allocation of tax powers between the competing jurisdictional claims in an unbiased and practical way. It examines the prevailing treaty allocation rules from the perspective of developing countries and discusses the quest for developing an appropriate tax treaty model for allocating revenue between developing and developed countries. While demonstrating the inequity of the existing network of double tax treaties involving developing countries, it seeks to shift the emphasis in international discussions on the tax concerns of developing countries from double tax treaties to the need for providi

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The Taxation Of Income From Foreign Investments A Tax Study Of D

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