The uk’s tax treaties with developing countries during the 1970s... This paper uses archival documents to examine treaty negotiations between the United Kingdom (UK) and developing countries during the 1970s, focusing on contentious provisions concerning ‘tax sparing’, the taxation of shipping, and withholding taxes....
Tax competition and fdi: the special case of developing countries... By looking at the interaction effects between Japan and host developing countries' tax systems, we also put forward the idea that special tax sparing provisions signed with Japan can alter the effect of host country taxes on Japanese firms' location choices....
Tax risks for chinese investments in asean under the belt and road initiative... In this context, the article discusses inter alia the impact of the presence of permanent establishments, limitations on foreign tax credits, the need for tax sparing provisions in China’s double tax treaties with ASEAN countries, transfer pricing, controlled foreign company rules, exchange of information, treaty abuse and tax dispute...
Bilateral tax treaty formation with tax sparingTax sparing occurs when home government allows spared foreign taxes of its resident company to be used as tax credit....
