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Avoiding Double Taxation: Credit versus Exemption - The Origins
Bulletin for International Taxation, 2012The 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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The international treaties for the avoidance of double taxation of the republic of Uzbekistan
2019In 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,
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Amendments to the Netherlands Methods for the Avoidance of Double Taxation
Intertax, 1995Celine E.M. Philips, Tanja Bender
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rgaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties
FinanzArchiv, 2018Thomas Rixen
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Double taxation treaties and disclosure of offshore activities: evidence of tax avoidance incentive
Journal of International Accounting, Auditing and TaxationWenbin Cao +2 more
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