Results 21 to 30 of about 38,238 (283)

In the direction of the revision of the double taxation avoidance agreements in Serbia [PDF]

Glasnik Advokatske komore Vojvodine, 2010
Hasiba Hrustić
openalex   +2 more sources

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
openalex   +2 more sources

Double Taxation Avoidance Agreements: A Critical Analysis From An Indian Perspective

International Journal of Environmental Sciences
ABSTRACT The DTAAs are the most important tools in international taxation, where they address the negative impacts of the taxation of cross-continent trade and investment while simultaneously preventing fiscal evasion. In this paper, a critical overview of DTAAs is given from an Indian perspective, highlighting the history behind the advent of DTAAs ...
Soaham Bajpai
openalex   +3 more sources

Tax Transparency and Abusive Practices in Double Taxation Agreements: Evasion, Avoidance and Treaty Strategies in Ecuador, 2025

Journal of Educational and Social Research
Treaty shopping, tax evasion, and tax avoidance strategies represent significant challenges to Ecuador's tax sustainability. These practices, used by multinational companies and large taxpayers, allow for the artificial reduction of the tax burden through the manipulation of double taxation agreements (DTAs) and other forms of aggressive tax planning ...
Katherine Sanchez, Giovanni David Fernández Unuzungo   +1 more
openalex   +3 more sources

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.
Alii Aqbour Chowdhury
openalex   +2 more sources

The Relationship Between Double Taxation Avoidance Agreement (P3B) And Digital Tax (Case Study Of Indonesia And Singapore)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
This study examines the relationship between Double Taxation Avoidance Agreements (DTAs) and digital taxation in the context of the rapidly growing digital economy in Indonesia and Singapore. With the increasing digital economic activity, companies such as Google, Amazon, Netflix operate in multiple countries without a significant physical presence ...
Afia Zuchri
openalex   +2 more sources

Double Taxation Avoidance Agreements and its Development

SSRN Electronic Journal, 2022
Kumar Achintya, Kartikay Vyas
openalex   +2 more sources

Revisiting Double Taxation Avoidance Agreements: Normative Analysis Framework for Equitable Taxation

VISION: Journal of Indian Taxation
Karanam Kavitha, H S Roopa, Madiha Kiran
openalex   +2 more sources

PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2005
The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
doaj   +12 more sources

The principal purpose test as a tool to combat abuse of tax benefits under double taxation avoidance agreements

Economics. Finances. Law
Introduction. The escalation of globalization has intensified tax avoidance through abuse of Double Taxation Avoidance Agreements (DTAAs), threatening fiscal security and fair competition. The international community developed the Principal Purpose Test (PPT) as a key anti-abuse mechanism.
Maksym MYSKIV
openalex   +2 more sources