Double Taxation Agreement

(b) Create funds from which to grant relief from double taxation to those staff members who were subject to national taxation on their United Nations emoluments

Has published books and articles on tax law and double taxation treaties.

Singapore had also signed bilateral investment treaties and double taxation avoidance agreements with various countries.

Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties. Madrid, 13 December 1979

United Nations (2001). United Nations Model Double Taxation Convention between Developed and Developing Countries. Sales No.

Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries ,

Additional Protocol to the Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties. Madrid, 13 December 1979

Double taxation treaties between developing countries also rose, from 96 in 1990 to 312 in 2004, involving 94 developing countries.

Mr. Robert Waldburger (Switzerland). Deputy Director, Swiss Federal Tax Administration head, Division for International Fiscal Law and Double Taxation Matters.

Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries

The Heads of Government welcomed the signature by eight member States of the CARICOM Double Taxation Agreement on 6 July 1994.

Both BITs and double taxation treaties registered rapid growth rates during the period of 1995 2001 (which, however, have slowed down since then).

Bilateral investment guarantee agreements, double taxation avoidance and free trade area arrangements have also played a role in encouraging OFDI from developing countries.

The recent proliferation of bilateral investment treaties (BITs), double taxation treaties and various types of preferential trade agreements with investment components confirms this trend.

Research will be undertaken on problems arising in connection with utilization of the United Nations model double taxation convention between developed and developing countries

Smart Taxation

Defenders of low rates for capital owners argue that it minimizes double taxation of corporate income first of the corporation and then of its shareholders.

The current United Nations Model Double Taxation Convention between Developed and Developing Countries (and its Commentary) (United Nations, 2001) had last been amended in 2001.

At the same time, the problem of double taxation within the territory of Bosnia and Herzegovina (a major disincentive to investment and job creation) was abolished.

Mr. Talmon de Paula Freitas (Brazil). Fiscal inspector in charge of the negotiation of agreements to avoid double taxation, Ministry of Finance Secretariat of Federal Income Tax.

Mr. Zhiyong Zhang (China). Director General, International Taxation Department, State Administration of Taxation.

Taxation, Pension and Gratuity.

III. TAXATION OF OFFICIALS

No taxation without representation ?

No taxation without representation.

But, relative to other forms of taxation, energy taxation tends to benefit consumers overall.

I am confident that the same reliability will be demonstrated in Switzerland s commitment to take on the OECD standard, which will be incorporated into future bilateral double taxation agreements.

Developing country governments have also increased the number of concluded bilateral investment treaties (BITs) and double taxation agreements and, more recently, bilateral and regional free trade and investment agreements.

Double taxation treaties between developed and developing countries are de facto equivalent to modalities of preferential treatment in favour of the countries that host or will host foreign investment.

The Convention is the first treaty to provide privileges and immunities to the staff of non governmental organizations and it exempts relief agencies from taxation and duties.

E C.18 2005 5 Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries A C E F R S

International Taxation and Global Development

Why Taxation Must Go Global

Another danger is heavy taxation.

1996 Fair Taxation System, Aleppo.

(97) Taxation of aircraft fuels

17. With respect to taxation, the report mentioned taxation problems experienced by officials of ILO and UNIDO.

A, double R, E, double T.

Furthermore, China had concluded an agreement for the promotion and protection of investment with 25 African countries and for the avoidance of double taxation and prevention of tax evasion with eight others.

E C.18 2005 10 Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries A C E F R S

The 1998 Ottawa Taxation Framework Conditions provide that rules for the consumption taxation of cross border electronic commerce should result in taxation in the jurisdiction where the consumption takes place.

Double

Double

Has lectured and written articles on taxation.