Narrow search
Showing 1 - 3 of 3
Cover Image
A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …
Persistent link: https://www.econbiz.de/10013257990
Cover Image
¿Una elección difícil? : comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convenc...
Starkov, Vladimir; Jin, Alexis - 2022
research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …
Persistent link: https://www.econbiz.de/10013365666
Cover Image
A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the … comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …
Persistent link: https://www.econbiz.de/10014575579