haku: @journal_id 523 / yhteensä: 381
viite: 47 / 381
Tekijä:Owens, J.
Fensby, T.
Otsikko:Is there a need to re-evaluate tax sparing ?
Lehti:European Taxation
1998 : MAY/JUN, VOL. 38:5-6, p. 152-156
Asiasana:OECD
TAX AVOIDANCE
TAX POLICY
LEGISLATION
Kieli:eng
Tiivistelmä:The article presents a brief overview of the main elements of the recent OECD tax sparing report. An annex reproduces the OECD Council Recommendation on the Granting and design of tax sparing in Tax conventions. Firstly, tax sparing provisions have proven to be vulnerable to taxpayer abuse. Secondly, tax treaty negotiators have found it necessary to re-examine some basic premises underlying tax sparing. Thirdly, a lot of countries have increasingly regarded tax sparing as an inadequate instrument of foreign aid for promoting economic development in foreign countries.
SCIMA tietueen numero: 175697
lisää koriin
SCIMA