Tax Treaties and Developing Countries

by Veronika Daurer

Overview

Countries eliminate the burden of double taxation for their taxpayers who engage in cross-border business activities by negotiating tax treaties with other countries. In the case of developing countries, tax treaties are often entered into with the additional purpose of attracting foreign investment as a path towards development. It is not clear, however, what role such agreements play in a country's development efforts.

Product Details

ISBN-13:	9789041149824
Publisher:	Wolters Kluwer
Publication date:	12/09/2013
Pages:	341
Product dimensions:	6.14(w) x 9.21(h) x 0.81(d)