Should low-income countries sign tax treaties? electrónico Kui Li
By: Li, Kui
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS | IMPUESTO SOBRE LAS RENTAS DEL CAPITAL | TRATADOS INTERNACIONALES | FISCALIDAD INTERNACIONAL | PAISES EN DESARROLLO
In:
Bulletin for International Taxation v. 76, n. 9, 2022, p. 406-417Summary: This article examines arguments for and against signing income tax treaties by low-income countries. It submits that low-income countries should formalize tax treaty policies to guide their decision making. It identifies circumstances where the case for signing tax treaties is comparatively easier and circumstances where the case is comparatively more difficult.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/9-1 (Browse shelf) | Available | BIT/2022/9-1 |
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Resumen.
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This article examines arguments for and against signing income tax treaties by low-income countries. It submits that low-income countries should formalize tax treaty policies to guide their decision making. It identifies circumstances where the case for signing tax treaties is comparatively easier and circumstances where the case is comparatively more difficult.
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