Tax Treaties and Developing Countries

By Daurer and Veronika Daurer

Countries eliminate the burden of double taxation for their taxpayers who engage in cross-border business activities by negotiating tax treaties with other countries. In the case of developing countries, tax treaties are often entered into with the additional purpose of attracting foreign investment as a path towards development. It is not clear, however, what role such agreements play in a country's development efforts.

• Format: Hardcover
• Language: English
• ISBN: 9041149821
• ISBN13: 9789041149824
• Release Date: December 2013
• Publisher: Kluwer Law International
• Length: 341 Pages
• Weight: 1.52 lbs.
• Dimensions: 0.8" x 6.1" x 9.2"