Should Developing Countries Include Article 7 in Their Tax Treaties?

Journal
André Rocha, S.
International; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 7
PriceUSD 45

In this article, the author discusses a new model for taxing business profits and maintains that the United Nation’s mission to develop a fairer system for the allocation of taxing rights between developed and developing countries must be fulfilled.