Results 261 to 270 of about 1,688 (289)

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
openaire   +1 more source

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
openaire  

International Double-Taxation Avoidance Law and Indian Practice

exaly   +2 more sources

Scope Of International Treaties To Avoid Double Taxation

Competitiveness and Innovation in the Knowledge Economy, 2023
The conventions concluded by the Republic of Moldova on the notion of "person" do not include the element of society, replacing it with the notion of a legal entity. Data: However, the conventions concluded by the Republic of Moldova in the article that will refer to the general definitions (art. 3), will not even refer to the content of a legal person,
openaire   +1 more source

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
openaire   +1 more source

Double Taxation Avoidance Agreements and its Development

SSRN Electronic Journal, 2022
Kumar Achintya, Kartikay Vyas
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Avoiding Double Taxation: Credit versus Exemption - The Origins

Bulletin for International Taxation, 2012
The Klaus Vogel Lecture has been continued by the Institute for Austrian and International Tax Law (WU) in Vienna. The 2011 lecture was given by Professor John Avery Jones on the origins of credit versus exemption regarding double taxation. Professor Georg Kofler provided further comments on this topic.
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Corporate structural change for tax avoidance: British multinational enterprises and international double taxation between the First and Second World Wars

Business History, 2022
Ryo Izawa
exaly  

The international treaties for the avoidance of double taxation of the republic of Uzbekistan

2019
In the article, the analyses of the issues relating to the tax rates of international treaties for the avoidance of double taxation in the Republic of Uzbekistan. In particular, proposals were made to eliminate the deficiencies in the determination of tax rates in international treaties between the states of Germany and the Russian Federation. Moreover,
openaire   +1 more source