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- United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries
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Improper use of tax treaties, tax avoidance and tax evasion
- Author: Philip Baker
- Main Title: United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries , pp 383-401
- Publication Date: October 2013
- DOI: https://doi.org/10.18356/fd355079-en
- Language: English
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This chapter focuses on several issues, all of them linked to the theme of tax avoidance. In summary, it deals with the following
© United Nations
ISBN (PDF):
9789210562522
Book DOI:
https://doi.org/10.18356/a96cf16b-en
Related Subject(s):
International Law and Justice
Sustainable Development Goals:
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