Scholarlink

There are more than 3000 international tax treaties that aim to eliminate double taxation on income and capital by dividing the taxing powers between the State of residence and the State of source. Most of them are negotiated by referring to the Model Tax Convention (MTC) recommended by the Organization for Economic Co-operation and Development (OECD), although there are also other standards within the international tax community (i.e. the UN Model, the US Model and the Dutch Model).

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

International Tax Treaties

  • 章节

  • 发表日期：

    2025年

查看全文
  • Giuseppe Marino

摘要

There are more than 3000 international tax treaties that aim to eliminate double taxation on income and capital by dividing the taxing powers between the State of residence and the State of source. Most of them are negotiated by referring to the Model Tax Convention (MTC) recommended by the Organization for Economic Co-operation and Development (OECD), although there are also other standards within the international tax community (i.e. the UN Model, the US Model and the Dutch Model).