Mutual agreement procedure
Material type: Mixed materialsPublication details: 2013Description: 126-130Subject(s): NLM classification:- 336.2
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Periodicals/Magazines | SSCBS Library | 61/9 | Available | P14766 |
The intent of entering into a Double Tax Avoidance Agreement (DTAA) between two countries is to reduce the impact of double taxation by allocating between the two juridictions, the rights to tax an assessee. The Mutual Agreement Procedure (MAP) isa methodology prescribed in an article of a DTAA.
There are no comments on this title.
Log in to your account to post a comment.