Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty

Kiyoshi Nakayama

No 2011/001, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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 These papers present general advice and guidance, drawn in part from unpublished technical assistance reports, to a broader audience.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.

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 (search for similar items in EconPapers)
Pages: 13
Date: 2011-04-11
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