Results 1 to 10 of about 48,158 (195)

International Double Taxation. Content, Consequences and Avoidance (I) [PDF]

CECCAR Business Review, 2020
This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
doaj   +4 more sources

Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation

SAGE Open, 2020
The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of ...
Alexander Georgievich Gurinovich, Marina Afanasyevna Lapina, Alexey Evgenievich Ivanov   +2 more
doaj   +2 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   +2 more sources

PROPAEDEUTICS OF THE LEGAL NATURE OF DOUBLE TAXATION AVOIDANCE AGREEMENTS [PDF]

Legal Bulletin, 2023
Consideration of the legal nature of legal phenomena has both theoretical and practical significance. The first is to fill in the doctrinal content of the phenomenon being studied.
TROFIMOV V.A.
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The International Double Taxation – Avoiding Methods

EIRP Proceedings, 2009
The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods.
Nicoleta Barbuta-Misu
doaj   +1 more source

Avoidance of Double Taxation in the Area of Income Tax in Latvia

Law: Journal of the University of Latvia, 2019
The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018.
Jānis Lazdiņš, Kārlis Ketners
doaj   +2 more sources

Double Taxation Avoidance Agreement (Tax Treaty) Against International Transactions According to the Islamic Economic Perspective

Islamiconomic: Jurnal Ekonomi Islam, 2023
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
doaj   +1 more source

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
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International Double Taxation. Content, Consequences and Avoidance (II)

CECCAR Business Review, 2020
This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
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