Results 1 to 10 of about 560 (265)

IMPACT OF DOUBLE TAXATION AVOIDANCE AGREEMENTS IN INDIA’S FDI INFLOW

INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT
Abstract : Foreign Direct Investment (FDI) plays a vital role in India’s economic development by promoting growth, employment, and technological advancement. Double Taxation Avoidance Agreements (DTAA) are designed to eliminate double taxation and encourage cross-border investments.
Abishek B, Dr. Saravanan M
openaire   +1 more source

Legal evaluation of existing agreements on avoidance of double taxation

Uzhhorod National University Herald. Series: Law
The article analyzes double taxation agreements and reveals a number of shortcomings that actually contribute to income shifting. The main shortcomings of the agreements are the application of the principle of residency and the definition of a special mechanism for the payment of passive income.
openaire   +1 more source

Avoidance of Double Taxation Based on OECD Agreements: Analyze of the Albanian-Italian model

Mediterranean Journal of Social Sciences, 2014
Albania is already an indivisible part of the integration process in the European Union and in other international organizations, process which requires the implementation of the international agreements on the avoidance of the double taxation. The origin of the double taxation is in the conflict between the residence principle and source principle. It
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Normative vocabulary of double taxation avoidance agreements

Право и политика
The article analyzes the features of interpreting international treaties on the avoidance of double taxation and the prerequisites for their emergence. There are known cases where inaccuracies occur in the creation of Russian-language versions of international treaties on the avoidance of double taxation, leading to terminological errors and ...
openaire   +1 more source

Financing child rights in Malawi. [PDF]

BMC Public Health, 2023
Etter-Phoya R, Manthalu C, Kalizinje F, Chigaru F, Mazimbe B, Phiri A, Chimowa T, Ligomeka W, Hall S, O'Hare B.   +9 more
europepmc   +1 more source

AN INTERNATIONAL TAXATION AND AGREEMENTS TO AVOID DOUBLE IMPOSITION

Quipukamayoc, 2014
El Perú, desarrolla desde hace alrededor de 20 añosuna política macroeconómica de apertura a los capitalesinternacionales, a la exportación de productosprimarios y a la promoción de bienes sujetos a unproceso productivo que les genere un valor agregadoexportable y competitivo en el mercado mundial.
openaire   +1 more source

Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]

Heliyon, 2023
Kollruss T.
europepmc   +1 more source

Subjects of interpretation of agreements on the avoidance of double taxation in the Russian Federation

Международное право
The interpretation of norms is a key condition for their application in law and allows for a uniform understanding, which is critically important for preventing double taxation and ensuring predictability in law enforcement practice. That is why the subjects of the interpretation of double taxation avoidance agreements in the Russian Federation, as ...
openaire   +1 more source

Effective tax rates of multinational corporations: Country-level estimates. [PDF]

PLoS One, 2023
Garcia-Bernardo J, Janský P, Tørsløv T.   +2 more
europepmc   +1 more source

The Merit of Ascription? Economic Elite Perceptions of Inheritance Taxation. [PDF]

Soc Justice Res, 2022
Atria J.
europepmc   +1 more source