Tax Sparing:  A Reconsideration

Tax Sparing: A Reconsideration

Paperback (19 Feb 1998)

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Publisher's Synopsis

Tax sparing provisions have now more than four decades of history in bilateral tax treaties, including treaties between OECD countries. But the world of today is quite different from that when the positions of OECD Member and non-member countries towar

Book information

ISBN: 9789264160224
Publisher: Turpin Distribution Services (OECD)
Imprint: Org. for Economic Cooperation & Development
Pub date:
DEWEY: 330
Language: English
Number of pages: 92
Weight: 142g
Height: 234mm
Width: 156mm
Spine width: 4mm