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9789211591019
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This report contains guidelines for international tax practitioners dealing with the negotiation of double taxation treaties as well as those involved in the actual implementation of those treaties. The report deals with the issues from the point of view of taxpayers who would like to experience tax equity, non-discriminatory taxation, non-over assessment and non-double taxation.United Nations: Ad Hoc Group of Experts on International Cooperation in Tax Matters is the author of 'International Cooperation in Tax Matters Report of the Ad Hoc Group of Experts on International...', published 2005 under ISBN 9789211591019 and ISBN 9211591015.
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