Results 211 to 220 of about 181,707,627 (242)

Double Taxation Avoidance Agreements

2021
Taxation of productive factors involves balancing national against international considerations. National objectives concern revenue, allocative efficiency and equity effects of taxation. Tax systems have fundamental ramifications also on the volume and allocation of productive resources internationally because factor returns and underlying tax bases ...
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SAARC Limited Multilateral Agreement on Avoidance of Double Taxation and Mutual Administrative Assistance in Tax Matters

2020
Ayesha Shahid, Javaid Rehman, Steve Foster   +2 more
exaly   +2 more sources

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.
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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
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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.
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The Tax Cooperation Mechanism between China and African Countries and the Avoidance of a Double Taxation Agreement

Comparative and International Law Journal of Southern Africa, 2023
The tax cooperation mechanism between China and African countries has a bearing on the business environment of bilateral economic and trade cooperation. At present, the tax cooperation mechanism between China and African countries has developed rapidly by way of the Forum on China-Africa Cooperation (FOCAC) and the Belt and Road Initiative (B&R ...
Zhang Zezhong, Xu Yue
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The China-Pakistan Avoidance of Double Taxation Agreement and the China-Pakistan Economic Corridor

Bulletin for International Taxation, 2018
In this article, the authors review the principal features of the China-Pakistan tax treaty and its impact on the China-Pakistan Economic Corridor project.
P. Mellor, N. Li, M.A. Ahmed
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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 ...
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Applicability of Double Taxation Avoidance Agreements to Fiscally Transparent Entities: An Indian Perspective

Intertax, 2011
Being 'liable to taxation' is a prerequisite for being a resident (under most double taxation avoidance agreements (DTAAs)). Therefore, fiscally transparent entities (as they do not pay taxes) would not be residents and thus would not be entitled to treaty benefits.
Anish Agarwal, Tarumoy Chaudhuri
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Is it Time to Re–think the Indo–US Double Taxation Avoidance Agreement?

Intertax, 2008
In 1959 India attempted to enter into a Double Taxation Avoidance Treaty with the United States of America. The US Senate however rejected the treaty because the Indian Government had inserted into the treaty a provision regarding ‘tax sparing credits’.
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