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 ...
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Importance of double taxation to increase export potential of Georgia
Економіка, Eкологія, Cоціум, 2018 Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation.
Nazi Baratashvili, Zaza Pharsenadze
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The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]
, 2010 In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik +119 more
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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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Tax Competition as a Challenge to the Governance of Global Economy [PDF]
, 2013 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge - by international cooperation or by national rules, by tax harmonisation or by tax competition?
Kultalahti, Jukka, Penttilä, Seppo
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The Canadian Arctic Sector: the Tide Under International Law
Московский журнал международного права, 2007 This article examines the legal foundation of Canadian claims to its Arctic Sector. In pursuing this goal the article focuses on the legal grounds, establishing Canadian rights in this sector and thus endorsed by the government of Canada.Several groups ...
A. N. Nikolaev, I. V. Bunik
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Defining the Relationship between Domestic General Anti-Avoidance Rules and Double Tax Agreements
, 2013 Double taxation agreements pose a particular analytical problem. While they provide a coherent structure that encourages cross-border investment, the agreements also provide opportunities for taxpayers to avoid their domestic tax obligations.
Cooper, Alexandra
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Analisis Tentang Beneficial Owner dalam Persetujuan Penghindaran Pajak Berganda Indonesia - Belanda dalam Sengketa Banding PT.Indosat., Tbk, di Pengadilan Pajak [PDF]
, 2018 Persetujuan Penghindaran Pajak Berganda Indonesia-Belanda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk Indonesia dan penduduk Belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama ...
Hasyim, S. (Syarifuddin) +2 more
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PENGARUH DITERAPKANNYA PERJANJIAN PENGHINDARAN PAJAK BERGANDA ANTARA INDONESIA-CHINA TERHADAP PERDAGANGAN INTERNASIONAL INDONESIA-CHINA [PDF]
, 2012 A tax treaty is an agreement between two countries which regulates the division of tax on income received by residents of one or both parties. Indonesia and China have implemented the double taxation avoidance agreement.
MAGHFIROH, LAILATUL
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Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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