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Random Thoughts on the Most Favoured Nation Clause in Avoidance of Double Taxation Agreements

2023
The growth of bilateral, multilateral and regional trades has gained increased traction in recent times thereby giving rise to a proliferation of trade agreements. In International economic relations and multilateral trading systems, one of the cornerstone features is the Most Favoured Nation Clause (“MFN”).
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The Effect of "Political Economy" on International Trade through Double Taxation Avoidance Agreements and the Case of Türkiye – Kyrgyzstan

International Conference on Eurasian Economies
This paper studies the taxation regime, which is one of the tools of "Re-Political Economy," and tax policies, economic agents, political factors, and fiscal policy in this scope. This paper also examines the Agreement on Double Tax Avoidance, which was signed in Ankara on August 26, 1999, between Turkey and Kyrgyzstan under the taxation regime ...
Ali Ertuğrul, Berkay Cihan
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ANALISIS AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME TENTANG UPAYA TAX AVOIDANCE PENYEDIA LAYANAN APLIKASI/KONTEN MELALUI INTERNET (OVER THE TOP)

2018
Persetujuan penghindaran pajak berganda Indonesia Singapura pertama kali di sahkan pada tahun 1992 dan hingga saat ini belum ada mengalami perubahaan atau penambahan didalamnya. Perkembangan zaman yang pesat dan kemajuan teknologi informasi menjadikan masyarakat saat ini menggantungkan segala aktivitas dengan jaringan internet.
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