Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty
Technical Notes and Manuals, April 11, 2011
Source details
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- Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty
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Bibliographic details
- Authors: Kiyoshi Nakayama
- Published: April 11, 2011
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781475510195.005
Summary
- Technical Notes and Manuals are produced by IMF departments to expand the dissemination of their technical assistance advice.
- These papers present general advice and guidance, drawn in part from unpublished technical assistance reports, to a broader audience.
- This new series was launched in August 2009.
- 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.
Authorship and Publication
- By Kiyoshi Nakayama
- April 11, 2011
- Series: Technical Notes and Manuals No. 2011/001
- Issue: 001
- Volume: 2011
Content scope and subjects
- 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
Access and distribution notes
- Format available: PDF (Download PDF)
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- Citation example provided on the page: Kiyoshi Nakayama. "Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty", Technical Notes and Manuals 2011, 001 (2011), accessed 9/20/2026, https://doi.org/10.5089/9781475510195.005
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