Tax sparing : a reconsideration.
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| Imprint: | Paris : OECD, 1998. |
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| Description: | 86 p. ; 23 cm. |
| Language: | English |
| Subject: | |
| Format: | E-Resource Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/2956107 |
| Summary: | This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties. |
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| Physical Description: | 86 p. ; 23 cm. |
| Bibliography: | Includes bibliographical references (p. 85) |
| ISBN: | 9264160221 |
