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Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty
Author:
Kiyoshi Nakayama
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2011: Issue 001
Language:
English
Publication Date:
11 Apr 2011
DOI:
https://doi.org/10.5089/9781475510195.005
ISBN:
9781475510195
ISSN:
2075-8669
Pages:
13
Keywords:
TNM; tax; treaty; country; domestic law; treaty benefit; tax treaty; international taxation; treaty implementation; tax authorities; treaty provision; source country taxation; tax law; OECD model tax convention; tax authority; Double taxation; Tax law; Tax collection; Global
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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 These papers present general advice and guidance, drawn in part from unpublished technical assistance reports, to a broader audience.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.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund
Volume 2011: Issue 001