Research Catalog

UN draft model taxation convention : trends in income tax treaties involving developing countries, with special reference to the UN Group of Experts on Tax Treaties between Developed and Developing Countries

Title
UN draft model taxation convention : trends in income tax treaties involving developing countries, with special reference to the UN Group of Experts on Tax Treaties between Developed and Developing Countries / edited by the International Fiscal Association.
Publication
Deventer, the Netherlands ; Boston : Kluwer ; Hingham, Mass. : Distribution in USA and Canada, Kluwer Law and Taxation, ©1979.

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Details

Additional Authors
  • UN Group of Experts on Tax Treaties Between Developed and Developing Countries.
  • International Fiscal Association. Congress (33rd : 1979 : Copenhagen, Denmark)
  • International Fiscal Association.
Description
76 pages : illustrations; 21 cm.
Summary
Proceedings of a seminar held in Copenhagen in 1979 during the 33rd congress of the International Fiscal Association.
Series Statement
IFA congress seminar series ; 4
Uniform Title
IFA congress seminar series ; 4.
Alternative Title
U.N. draft model taxation convention.
Subject
  • Double taxation > Congresses
  • Double taxation > Developing countries > Congresses
  • Double taxation
  • Double imposition > Congrès
  • Double imposition > Pays en voie de développement > Congrès
  • Developing countries
Genre/Form
Conference papers and proceedings.
Note
  • "Proceedings of a seminar held in Copenhagen in 1979 during the 33rd Congress of the International Fiscal Association, with text of the UN draft model double taxation convention between developed and developing countries."
Bibliography (note)
  • Includes bibliographical references.
Contents
Basic differences in the UN guidelines from the OECD model convention / by Max Widmer -- Trends in tax treaties between the US and developing countries / by H. David Rosenbloom -- Trends in treaties between European countries and developing countries / by L.J. Griffioen -- The tax treaty needs of developing countries with special reference to the UN draft model / by Francisco Neves Dornelles -- Tax treaty needs of developing countries / by N.M. Qureshi -- Requirements of developed countries from double tax treaties with developing countries / by Wolfgang Ritter.
ISBN
  • 9020006002
  • 9789020006001
LCCN
82106896
OCLC
  • ocm09943414
  • 9943414
  • SCSB-58729
Owning Institutions
Princeton University Library