Double taxation elimination: preventing tax avoidance and treaty shopping through cooperative tax measures and convention based relief between states. A bilateral Convention based on the UN Model (2021) provides for the elimination of double taxation on income and capital by allocating taxing rights and ... Summary
Double taxation elimination: preventing tax avoidance and treaty shopping through cooperative tax measures and convention based relief between states.
A bilateral Convention based on the UN Model (2021) provides for the elimination of double taxation on income and capital by allocating taxing rights and supplying relief mechanisms, and includes express rules to prevent tax avoidance and evasion, including treaty shopping, with the preamble and related provisions to be adopted consistent with each State's constitutional procedures.
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