Results 11 to 20 of about 38,238 (283)

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
Blendi Himçi
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Double Taxation Avoidance Agreement (Tax Treaty) Against International Transactions According to the Islamic Economic Perspective

ISLAMICONOMIC: Jurnal Ekonomi Islam, 2023
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions. International transactions are needed by every country because with international transactions a country will have the opportunity to increase
Firqotus Sa’idah, Tulus Suryanto
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Building Economic Integration of India with ASEAN: A Policy Option as Double Taxation Avoidance Agreement

PYC Nepal Journal of Management, 2012
There is no more important global economic public policy today than that of economic integration. It builds economic co-operation through the transfer of new technologies, capital, process products and fair trade practice, and as such provide a strong impetus to economic development.
Shashank Srivastava, Sanjay K. S. Patel
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Double Taxation Avoidance Agreements in India

SSRN Electronic Journal, 2014
The double taxation avoidance agreement is an agreement which helps the taxpayer to get relief from double taxation on the same income. If India has signed any double taxation agreement with any foreign country; it’s meant that the taxpayer of those countries does not have to pay the tax on the same income in both the countries.
Annapurna Chakraborty
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International Tax Treaties: Abridging the Concept of Double Taxation Avoidance Agreements in India

INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT
Abstract: Double Taxation Avoidance Agreement came into existence from the problem of International Taxation under which same income taxed twice if it is earned in foreign country. International or double taxation affects international trade to decline which will reduce the objective of world trade of smooth and efficient sharing the resources to ...
Sonali P. Bhujbal
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Double Taxation Avoidance Agreements

SSRN Electronic Journal, 2012
The concept of double taxation has been the subject matter engaging the attention of the courts in India and abroad from time to time. The Supreme Court in Laxmipat Singhnia v. CIT has made it clear – “it is a basic rule of the law of taxation that unless otherwise expressly provided income cannot be taxed twice.
Sharmendra Chaudhry
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Impact of Double Taxation Avoidance Agreements on Foreign Direct Investment in Nepal

Economic Journal of Nepal, 2020
Developing countries like Nepal enter the Double Taxation Avoidance (DTA) Treaties agreements to increase inflow of Foreign Direct Investment. Since DTA avoid simultaneous tax payments by a taxpayer for same income or assets in multiple jurisdictions and be instrumental in promoting cross-border investments and capital transfer among DTA signing ...
Bishal Kumar Chalise
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Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal [PDF]

Countries sign double taxation avoidance agreements (DTAs) to promote bilateral economic activities, and facilitate cross-border investment and capital transfer. Given the importance that countries place on DTAs to promote economic relations, this research aims to determine the impact of DTAs on foreign direct investment (FDI) in Nepal from 1990 to ...
Bishal Chalise
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Primer on Double Taxation Avoidance Agreements

SSRN Electronic Journal, 2013
The writer has tried to analyse the articles of the United Nations Model Convention on the Double Taxation Avoidance Agreements. The Double Taxation Avoidance Agreements are bilateral agreements entered into between two states in order to avoid double taxation, i.e. The levying of tax by two different states on the same category of income. This article
Vidya Rajan
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DOUBLE TAXATION AVOIDANCE AGREEMENTS IN INTERNATIONAL TAXATION: LAW, PRACTICE AND FUTURE PERSPECTIVES

International Journal of Asian Economic Light
Double Taxation Avoidance Agreements (DTAAs) are bilateral treaties designed to mitigate double taxation and facilitate cross-border investment by allocating taxing rights between treaty partners. These agreements incorporate key principles such as residence and source taxation, permanent establishment, and methods for eliminating double taxation. This
Ms. Sinchana S Bhagwath, Basavaraj M Naik   +1 more
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