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Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation [PDF]
SAGE Open, 2020 The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of ...
Alexander Georgievich Gurinovich +2 more
doaj +4 more sources
Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018), 2019 Safira Meidiati, Dodik Siswantoro
exaly +4 more sources
Международное правоThe 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 ...
Tat'yana Evgen'evna Guk
semanticscholar +3 more sources
Legal evaluation of existing agreements on avoidance of double taxation
Uzhhorod National University Herald. Series: LawThe 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.
Serhii Pyroha
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Uzhhorod National University Herald. Series: LawThis article investigates the theoretical and practical aspects of determining a state’s tax jurisdiction within the context of contemporary globalization processes and international tax relations. The relevance of the topic is driven by the increasing intensity of cross-border economic transactions, which gives rise to complex legal relationships ...
Shirley Goza
semanticscholar +3 more sources
Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, 2020 A.V. Yeremeyev
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PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015 The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
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Налоги и налогообложение, 2021 The subject of this research is the taxation of permanent representations of foreign companies, while the object is the permanent representations of foreign companies. The author examines such aspects of the topic as the impact of international agreements on the avoidance of double taxation upon the conduct of activity by the permanent representations ...
P. I. Yakovlev
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Abuse of double taxation avoidance agreement between India and Mauritius
International journal of health sciences, 2022 Double taxation Avoidance agreements are entered between two countries so that the income earned by the residents of both the countries is not taxed twice by the countries. It provides relief to the residents in form of either deduction of tax already paid or by giving credit regarding the tax paid.
Arshad Ali +2 more
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Influence of Double Taxation Avoidance Agreements on FDI: A Critical Review
VISION : Journal of Indian Taxation, 2015 In the past few decades, the prime considerations for FDI like degree of openness are becoming more or less same for all economies. It is the policy factors like taxation which have now become significant for investment decisions. In this respect one of the major issues is double taxation.
Neyati Ahuja
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