Results 31 to 40 of about 38,238 (283)

Indo–Mauritian Investment Trends Post-amendment of the Double Taxation Avoidance Agreement (DTAA)

IIMS Journal of Management Science
India and Mauritius have important historical and cultural ties, and trade, investment and strategic exchanges between them. India is the sixth-largest investor in Mauritius, while Mauritius is the third-largest investor in India. However, because of the Double Taxation Avoidance Agreement (DTAA) with India and the concurrent lack of a capital gains ...
Satabdee Banerjee, Verena Tandrayen‐Ragoobur   +1 more
openalex   +2 more sources

India-Japan Double Taxation Avoidance Agreement (DTAA) An All-Encompassing Study on the Provisions & Importance

The Agreement for the Avoidance of Double Taxation of Savings Taxation and the Prevention of Fiscal Evasion Between India and Japan, there is a substantial bilateral "tax treaty intended for the promotion of cross-border trade, investment, and economic cooperation. Signed “in 1989 and enforced from 1990, the Convention”. The lays down specific rules in
Prabhu Sanjay Bagul, Samir Narkhede
  +4 more sources

EDUCATIONAL MODELS FOR THE INTERNATIONAL CONTRACT FOR THE AVOIDANCE OF DOUBLE TAXATION - with emphasis on the countries of the Western Balkans [PDF]

Human Research in Rehabilitation, 2022
The purpose of the manuscript is limited exclusively to assessing the role and legal nature of the international contract for the avoidance of double taxation.
Armand Krasniqi, Diamanta Sojeva
doaj   +1 more source

NETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATION [PDF]

Научно-аналитический вестник Института Европы РАН, 2021
The article examines the combination of the Netherlands’ departure from the role of a transit jurisdiction for capital from all over the world and their struggle to attract the headquarters of multinational companies, including those migrating from the ...
Anastasia A. Nevskaya
doaj   +1 more source

A Legal Analysis of the Structure of Dispute Resolution Mechanisms of International Tax Agreements [PDF]

Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2022
As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States.
Alireza Salehifar
doaj   +1 more source

Double Taxation Avoidance Agreement Between India And UAE: An Overview And Analysis

Educational Administration: Theory and Practice
Aarushi Batra
openalex   +3 more sources

A Study on Double Taxation Avoidance Agreements (DTAAs) and Their Impact on Foreign Investments [PDF]

International Journal of Research and Analytical Reviews
Varun Mahajan
openalex   +2 more sources

Overriding the rules of international tax treaties by the means of the national law of one of the parties (“Tax treaty override”)

Правоприменение, 2023
Subject of research. The article is dedicated to the “tax treaty override”; it outlines debatable aspects, associated herewith. “Tax treaty override” is an action (in certain cases - omission of action) to expand taxation beyond (jurisdictional ...
I. A. Khavanova
doaj   +1 more source

Arbitrability of International Tax Disputes [PDF]

Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2017
Over the past years, "arbitration" as a means of settling international disputes has gained popularity, but compared to international tax disputes, the possibility of applying the arbitration clause is disputed. After the successful use of arbitration to
Naeem Noorbakhsh, Hassan Vakilian, Javid Laknahur   +2 more
doaj   +1 more source

The political economy of bilateralism and multilateralism : institutional choice in international trade and taxation [PDF]

, 2005
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
core   +1 more source