Tax Sparing: A Reconsideration
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/tax-sparing_9789264162433-en.html
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This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
