Results 221 to 230 of about 181,707,627 (242)

The significance of double taxation avoidance agreements in international trade

2023
Understanding the terms Double Taxation and Double Taxation Avoidance Agreements (DTAAs) is crucial in the field of international taxation, as they encapsulate complex scenarios that impact cross-border trade and investments. This paper aims to unravel the conceptual framework of DTAAs, assessing their advantages and disadvantages in the realm of ...
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Double Taxation Avoidance Agreements and its Development

SSRN Electronic Journal, 2022
Kumar Achintya, Kartikay Vyas
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Double Taxation Avoidance Agreement and Impact of Advanced Pricing Agreement on Indian Regime: A Comparative Study with Other Nations.

SSRN Electronic Journal, 2013
To avoid the double taxation and to preserve time from frenzy litigation procedures, countries enters into a Mutual agreement procedure (MAP), which is one of the provisions under the Double taxation avoidance agreements, through which competent authorities of the countries signing the agreement decides the destination and division of the taxes to be ...
Apoorva Sharma, Manisha Navlani
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How to Axe a Double Taxation Avoidance Agreement: Analysing Section 94A of the Indian Income Tax Act

Intertax, 2016
Section 94-A of the Indian Income Tax Act, which allows the Indian government (the executive) to notify any jurisdiction, by having regard to the lack of effective exchange of information with it, as a notified jurisdictional area (NJA) has been a bone of contention in a recent ruling delivered by the Madras High Court in India in T.
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Geopolitical risk, financial constraints, and tax avoidance

Journal of International Financial Markets, Institutions and Money, 2023
Jiaxin Yang, Thu Phuong Pham
exaly  

TAX DISPUTE RESOLUTION MECHANISM IN THE EUROPEAN UNION OR MUTUAL AGREEMENT PROCEDURE TO AVOID DOUBLE TAXATION?

European Financial Resilience and Regulation
This paper aims to clarify how the provisions of Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union should be understood and applied. This directive is supplemented by the provisions of its Implementing Regulation (EU) 2019/652 of the Commission, adopted on April 24, 2019, which establishes the standard ...
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Co-occurrence of and cross-informant agreement on shyness, unsociability, and social avoidance during early adolescence

Social Development, 2020
Danming An, Megan Costa, Linlin Zhang
exaly  

Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal

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 ...
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Problems Associated With Double Taxation Avoidance Agreements: A General Perspective

HPNLU Journal of Tax Law
Manoj Kumar, Arpit Vihan
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Agreement and discrepancy between children, parents, and social workers on school-based effort avoidance in child welfare services

Child and Family Social Work, 2017
Franz Petermann
exaly