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Understanding International Taxation and DTAAs by Mishuk Rahman is a document available to read on EtoBox.
What is Understanding International Taxation and DTAAs about?
The document provides a comprehensive overview of international taxation, focusing on Double Taxation Avoidance Agreements (DTAAs), their purpose, history, and the frameworks established by the OECD and UN. It explains how developing countries, like Bangladesh, prefer the UN Model for negotiating DTAAs due to its emphasis on source-based taxation, which helps protect their tax base. Additionally, it discusses Base Erosion and Profit Shifting (BEPS), transfer pricing, and the implications for global tax syst
- Author
- Mishuk Rahman
- Language
- EN