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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
The Taxation Of Income From Foreign Investments, A Tax Study Of D

The Taxation Of Income From Foreign Investments, A Tax Study Of D

Ongwamuhana, Kibuta

Paperback

General Law

Currently unavailable to order

ISBN10: 9065445420
ISBN13: 9789065445421
Publisher: Wolters Kluwer Law & Business
Published: Jan 30 1991
Pages: 156
Weight: 0.50
Height: 0.33 Width: 6.14 Depth: 9.21
Language: English
This book is a critical study of the issues surrounding the treaty allocation of tax powers between source and residence countries. It discusses the allocation of tax powers between the competing jurisdictional claims in an unbiased and practical way. It examines the prevailing treaty allocation rules from the perspective of developing countries and discusses the quest for developing an appropriate tax treaty model for allocating revenue between developing and developed countries. While demonstrating the inequity of the existing network of double tax treaties involving developing countries, it seeks to shift the emphasis in international discussions on the tax concerns of developing countries from double tax treaties to the need for providing assistance to developing countries to improve their enforcement and administrative capability in tax matters. As such, the book is ideal for students or tax practitioners, tax officers in developing countries and advisers on matters relating to overseas investments.

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