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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   +2 more sources

The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act

Journal of Economic and Financial Sciences, 2014
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
doaj   +3 more sources

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
doaj   +16 more sources

The cooperation of governments in the exchange of tax and banking information in international tax agreements with emphasis on the situation in Iran [PDF]

پژوهشهای حقوقی, 2023
The purpose of governments in concluding tax agreements In addition to preventing double taxation, cooperation is aimed at preventing tax evasion.
Majid Pournaji, Dariush , Ashrafi, Mansour Pournouri   +2 more
doaj   +1 more source

A Legal Analysis of the Structure of Dispute Resolution Mechanisms of International Tax Agreements [PDF]

Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2022
As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States.
Alireza Salehifar
doaj   +1 more source

Overriding the rules of international tax treaties by the means of the national law of one of the parties (“Tax treaty override”)

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
doaj   +1 more source

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   +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

The Possible Regulation Model To Optimize The Automatic Exchange Of Information (Aeoi) In Indonesia Through Directorate General Of Taxation, Ministry Of Finance And Financial Services Authority

International Journal of Business, Economics, and Social Development, 2022
Tax Treaty is a bilateral(two-party) agreement made by two or more than two countries to resolve some issues involving double taxation, transfer pricing, and treaty shopping.
Tivana Arbiani Candini, Putri Purbasari Raharningtyas Marditia, Kelly Kelly Kwannaka, Jeanny Liany   +3 more
doaj   +1 more source

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, Hassan Vakilian, Javid Laknahur   +2 more
doaj   +1 more source