Download or read book Tax Sparing A Reconsideration written by OECD and published by OECD Publishing. This book was released on 1998-02-24 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.