Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty
April 11, 2011
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Double taxation, Revenue administration, Tax collection, Tax law, Tax policy, Taxes
Keywords: Country, Domestic law, Double taxation, Global, International taxation, OECD model tax convention, Source country taxation, Tax, Tax authorities, Tax authority, Tax collection, Tax law, Tax law, Tax treaty, TNM, Treaty, Treaty benefit, Treaty implementation, Treaty provision
Publication Details
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Pages:
13
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Volume:
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DOI:
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Issue:
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Series:
Technical Notes and Manuals No. 2011/001
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Stock No:
TNMEA2011001
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ISBN:
9781475510195
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ISSN:
2075-8669
