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United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries

image of United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries
Taxation plays a critical role in promoting sustainable development and developing countries face significant challenges in mobilizing domestic resources. This publication analyses a number of topics which are of particular interest and relevance to developing countries in raising revenues and protecting the tax base. It aims at providing practical assistance to these countries in assessing and addressing the relevant issues in an effective way. Primary audiences are officials of national tax authorities and ministries of finance in developing countries, other professionals dealing with tax matters, the general public, media and universities.

English

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Preventing tax treaty abuse

Many developing countries have already negotiated a number of tax treaties with their neighbours and with capital exporting countries. Others are keen to expand their existing tax treaty network. An extensive treaty network is typically considered to be an important indicator that a developing country can use to signal that it is keen to attract foreign direct investment (FDI) and that it is willing to impose tax on foreign investors according to internationally accepted taxation norms. Bilateral income tax treaties are a manifestation of a country’s desire for economic development and greater integration in the global economy.

English

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