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Optimal green tax reforms yielding double dividend

Energy Policy, 2011
Rafaela Perez   +2 more
exaly  

On the relevance of double tax treaties

International Tax and Public Finance, 2019
Kunka Petkova   +2 more
exaly  

Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode

2011
Secondary tax on companies (STC) and the new dividends tax and its exemptions therefrom could be in contravention of the non-discrimination provisions of Article 24(5) of the OECD MTC. This question has not been decided in a South African court. This dissertation proposes the resolution to this question. The outcome of this research may be particularly
openaire   +1 more source

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