GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
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• However, for many developing countries there is<br />
no effective arrangement for making even a<br />
normal assessment on a non‐resident save to<br />
demand some information about the number of<br />
days spent in the jurisdiction in order to establish<br />
whether such a person may be caught. Both<br />
multilateral and bilateral treaties could be utilised<br />
more to include provisions for the exchange of<br />
information to prevent fraud, tax evasion and tax<br />
avoidance<br />
3rd IATJ Assembly Munich 18‐19 October 2012 21