| 000 -LEADER | |
|---|---|
| fixed length control field | 01003nam a22001337a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Marais, L. |
| 245 ## - TITLE STATEMENT | |
| Title | Second Sub Regional Workshop on Curbing IFFs fro Africa: ATAF Model DTA and AMATM |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Ghana |
| Name of publisher | African Tax Administration Forum |
| Year of publication | 2015 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 12p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This presentation by Lincoln Marais at the Second Sub Regional Workshop on Curbing IFFs fro Africa explains the importance of of Double Tax Agreements. DTA’s create benefits for States by removing barriers to cross-border investment and trade by eliminating double taxation, certainty of tax treatment, prevention of fiscal evasion through exchange of information, assistance in collection and resolution of disputes. The High Level Panel Report recommends for African countries to consider using the ATAF Model DTA for it contains a number of anti-abuse provisions. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Transfer Pricing, Tax |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/151102_ATAF Pres-DTA&AMATM_UNECA Sub-Reg-LM (1).pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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