Bangladesh (el. knyga) (skaityta knyga) | knygos.lt

Aprašymas

This is a technical explanation of the Convention between the United States and Bangladesh signed at Dhaka on September 26, 2004(the "Convention"). Negotiations with respect to the Protocol took into account the U.S. Department of the Treasury's current tax treaty policy and Treasury's Model Income Tax Convention published September 20, 1996 (the "U.S. Model"). Negotiations also took into account the Model Income Tax Convention on Income and on Capital, published by the Organization for Economic Cooperation and Development (the "OECD Model"), the United Nations Model Double Taxation Convention Between Developed and Developing Countries (the "UN Model"), and recent tax treaties concluded by both countries. The Technical Explanation is an official guide to the Convention. It reflects the policies behind particular Convention provisions, as well as understandings reached with respect to the application and interpretation of the Convention. References in the Technical Explanation to "he" or "his" should be read to mean "he or she" and "his or her."