UN Model Double Taxation Convention between Developed and Developing Countries
GPTKB entity
Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:treaty
model tax convention |
| gptkbp:appliesTo |
capital taxes
income taxes |
| gptkbp:author |
gptkb:United_Nations
|
| gptkbp:contains |
gptkb:network_protocol
commentary articles |
| gptkbp:firstPublished |
1980
|
| https://www.w3.org/2000/01/rdf-schema#label |
UN Model Double Taxation Convention between Developed and Developing Countries
|
| gptkbp:language |
gptkb:French
English |
| gptkbp:latestReleaseVersion |
2021
|
| gptkbp:purpose |
avoidance of double taxation
prevention of fiscal evasion |
| gptkbp:relatedTo |
gptkb:OECD_Model_Tax_Convention
|
| gptkbp:usedBy |
developing countries
developed countries |
| gptkbp:website |
https://www.un.org/development/desa/financing/document/united-nations-model-double-taxation-convention-between-developed-and-developing-countries/
|
| gptkbp:bfsParent |
gptkb:Committee_of_Experts_on_International_Cooperation_in_Tax_Matters
|
| gptkbp:bfsLayer |
6
|