This report contains guidelines for international tax practitioners dealing with the negotiation of double taxation treaties as well as those involved in the actual implementation of those treaties. The report deals with the issues from the point of view of taxpayers who would like to experience tax equity, non-discriminatory taxation, non-over assessment and non-double taxation.Ad Hoc Group of Experts on International Co-operation in Tax Matters ... Kharbouch Chief of Service International Tax Treaties Tax Administration Ministry of Finance and Privatization Avenue Ahmed Cherkaoui, Agdal Rabat Morocco Office tel:anbsp;...
|Title||:||Cooperación Internacional en Cuestiones de Tributación|
|Author||:||United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters|
|Publisher||:||United Nations Publications - 2005|