Results 261 to 270 of about 48,257 (292)

Double Taxation Avoidance Agreements

SSRN Electronic Journal, 2012
The concept of double taxation has been the subject matter engaging the attention of the courts in India and abroad from time to time. The Supreme Court in Laxmipat Singhnia v. CIT has made it clear – “it is a basic rule of the law of taxation that unless otherwise expressly provided income cannot be taxed twice.
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Double Taxation Avoidance: International and Dividends

SSRN Electronic Journal, 2007
This paper is meant to be a chapter in an eventual book on EU taxation: a chapter which provides preliminary notions required for an understanding of the EU Parents-Subsidiary Directive. Before the parent-subsidiary directive can be studied, it is essential to have notions on international double taxation, the double taxation of dividends and all kinds
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The Avoidance of International Double Bank Taxation

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2015
The author discusses the means of avoiding double bank taxation in the Netherlands, under both domestic law and the agreement entered into with the United Kingdom for this purpose, as well as similar agreements between the United Kingdom on the one hand, and France and Germany on the other.
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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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Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation [PDF]

Finance - Challenges of the Future, 2010
There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of ...
Marius HERBEI, Sorin DUDAS, Aura COSTEA
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The International Double Taxation – causes and avoidance

ACTA UNIVERSITATIS DANUBIUS. OECONOMICA, 2009
The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occurs frequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferation outside of the state of the companies’ branches.
Nicoleta Barbuta-Misu, Florin Tudor
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International Double-Taxation Avoidance Law and Indian Practice

exaly   +2 more sources

How to avoid Double Taxation in the European Union?

2013
Double taxation still exists in the European Union. The purpose of this article is to classify double taxation situations and assess to what extent double taxation is inconsistent with EU law principles. It concludes that although not all arguments are equally convincing in this respect, there is enough substance in the Treaty on the Functioning of the
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Legal framework for avoiding international double taxation of income

ACCOUNTING AND CONTROL
The article examines the legal framework for avoiding international double taxation of income in the Russian Federation. It analyzes key provisions of Russian tax legislation, international agreements, and mechanisms aimed at preventing the multiple taxation of the same income.
Svetlana P. Ionycheva, Lyudmila I. Bondarenko   +1 more
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Double Taxation Avoidance Agreements and its Development

SSRN Electronic Journal, 2022
Kumar Achintya, Kartikay Vyas
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