Results 21 to 30 of about 1,688 (289)
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
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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
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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
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The Institutional Design of International Double Taxation Avoidance [PDF]
SSRN Electronic Journal, 2008 This article analyzes the institutional design of international double tax avoidance. The basic argument is that double tax avoidance exhibits the strategic structure of a coordination game with a distributive conflict. The distribution of tax revenues depends on the asymmetry of investment flows between treaty partners.
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Importance of double taxation to increase export potential of Georgia
Економіка, Eкологія, Cоціум, 2018 Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation.
Nazi Baratashvili, Zaza Pharsenadze
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Permanent Establishment in the Form of Dependent Agent in the Light of the Base Erosion and Profit Shifting Project [PDF]
Societas et Iurisprudentia, 2021 The subject of the paper is an analysis of the issue of permanent establishment in the form of a dependent agent. The main purpose is to list the positive conditions leading to the setting up of a permanent establishment in the form of a dependent agent.
Agata Lipińska
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Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov
Journal of Legal Studies, 2017 Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still ...
Dumiter Florin +2 more
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FDI and Tax Policy: Evidence from Indonesia [PDF]
E3S Web of Conferences, 2023 Foreign Direct Investment (FDI) is an investment from one country into another country. The purpose of this research is to determine the factors that affect the FDI inward in Indonesia. The research object used is the condition of FDI in Indonesia within
Prawati Levana Dhia +2 more
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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 +2 more
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The most favoured nation clause in tax matters from the perspective of the EU and the GATT
Sprawy Międzynarodowe, 2021 The most favoured nation clause has been one of the most complex elements of tax law. This results from the fact that it concerns the sensitive matter of the sovereignty of states related to fiscal matters and originates from various legal acts that ...
Małgorzata Wróblewska
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