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Tax Sparing: A Reconsideration
This report from the OECD examines the historical practice of countries offering tax incentives to other nations in the form of credits, lower rates, or moratoriums in bilateral tax treaties. The report discusses background, traditional country positions, changing views on tax sparing, and reconsiders the validity of the practice in the emerging international economy.
Aussi disponible en français.
Published by the Organisation for Economic Co-operation & Development, 1998.
231998011P $33.00
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Last modified: July 14, 1998
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