Results 231 to 240 of about 559 (263)

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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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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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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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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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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Double Taxation Avoidance Agreements and its Development

SSRN Electronic Journal, 2022
Kumar Achintya, Kartikay Vyas
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Concentrix Service Netherlands S.V.: Most Favoured Nation Clause in India’s Double Taxation Avoidance Agreements

Asia-Pacific Tax Bulletin, 2022
In this article, the author reviews the legal provisions and relevant court decisions relating to the most favoured nation clause in India’s double taxation avoidance agreements (DTAAs). He traces the origin and evolution of this clause in India’s DTAAs and discusses an important dispute that arose in the application of this clause and the position of ...
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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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Double Taxation Avoidance Agreement & Explanation of Some Articles of DTAA between Bangladesh & USA

SSRN Electronic Journal, 2016
In the current era of cross -border transactions across the world, due to unique growth in international trade and commerce and increasing interaction among the nations, residents of one country extend their sphere of business operations to other countries where income is earned.
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