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United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

image of United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border income, thus encouraging international investment and global economic growth, and by enhancing cooperation among tax administrations, especially in tackling international tax evasion and avoidance. This publication, which is designed especially for developing countries, aims at providing practical guidance to effectively implement double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. Primary audiences are officials of national tax authorities and other tax professionals dealing with international taxation matters, the general public, media and universities.

English

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Taxation of non-resident service providers

Tax treaties provide for a range of different tax treatments of income derived by non-resident service providers, depending on the category of services giving rise to the income.

English

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