Tax Treaty Trends in Central Asian Former Soviet Nations

This article examines tax treaty trends in five Central Asian Republics: Kazakhstan, the Kyrgyz Republic, Tajikistan, Turkmenistan and Uzbekistan, following the gaining of their independence after the fall of the Soviet Union in 1991. In particular, it compares the construction of treaties entered into by these jurisdictions with the OECD model treaty and UN model treaty and considers the extent to which the treaties follow or depart from the models

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Year of publication:	2012
Authors:	Hwong, Thaddeus
Other Persons:	Mellor, Peter (contributor) ; Krever, Richard (contributor)
Publisher:	[2012]: [S.l.] : SSRN
Subject:	Sowjetunion \| USSR \| Doppelbesteuerung \| Double taxation \| Zentralasien \| Central Asia \| GUS-Staaten \| CIS countries \| Internationales Steuerrecht \| International tax law

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Extent:	1 Online-Ressource (12 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Bulletin for International Taxation, Vol. 66, No. 10, pp. 541-552, 2012 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 30, 2012 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013098712