RupeshBhandari / double-taxation-avoidance-agreement

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Double Taxation Avoidance Agreement

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Table of Contents

  1. SAARC Multilateral Agreement on Avoidance of Double Taxation and Mutual Administrative Assistance in Tax Matters
    Page 4
  2. Double Taxation Avoidance Agreement between Nepal and:
    • a. The Kingdom of Norway
    • b. The Democratic Socialist Republic of Sri Lanka
    • c. The Republic of Austria
    • d. The People's Republic of China
    • e. The Republic of Mauritius
    • f. The State of Qatar
    • g. The Islamic Republic of Pakistan
    • h. The Republic of India
    • i. The Kingdom of Thailand
    • j. The Republic of Korea

Introduction

Welcome to the comprehensive guide on the Double Taxation Avoidance Agreements (DTAAs) involving Nepal. This book provides detailed insights into various agreements designed to prevent the burden of double taxation for individuals and entities operating in multiple jurisdictions.

Purpose of the Book

The primary aim of this book is to offer a thorough understanding of:

  • The SAARC multilateral agreement on double taxation and tax cooperation.
  • Bilateral DTAAs between Nepal and various other countries.

Structure of the Book

The book is organized into two main sections:

  1. SAARC Multilateral Agreement: This section covers the collaborative efforts within the South Asian Association for Regional Cooperation (SAARC) to address double taxation and promote administrative cooperation in tax matters among member states.

  2. Bilateral Agreements: This section is subdivided into chapters, each dedicated to a bilateral DTAA between Nepal and another country. Each chapter provides:

    • Background information on the agreement.
    • Key provisions and articles.
    • Implementation details.
    • Practical implications for taxpayers and tax authorities.

How to Use This Book

  • Researchers and Students: Gain a detailed understanding of the legal frameworks governing double taxation and mutual tax assistance in South Asia and beyond.
  • Tax Professionals and Lawyers: Utilize the agreements as reference points for advising clients on cross-border tax issues and compliance.
  • Government Officials and Policymakers: Reference the agreements to inform policy development and international tax negotiations.

Feedback and Contributions

We welcome feedback and suggestions for future editions. If you find any discrepancies or have additional information that could enhance the comprehensiveness of this book, please reach out to us.

Thank you for choosing this book as your resource on Double Taxation Avoidance Agreements. We hope it serves as a valuable tool in your studies and professional endeavors.

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