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THE INCORPORATION OF DOUBLE TAXATION AGREEMENTS INTO SOUTH AFRICAN DOMESTIC LAW [PDF]

Potchefstroom Electronic Law Journal, 2015
There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further perspective on the matter.
Izelle du Plessis
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Double Taxation Agreements versus International Tax Planning

Torun Business Review, 2020
The issue of double taxation avoidance is immensely important for tax planning exercised by international holding companies. The present article presents the issue of cross-border related parties employing double taxation agreements for the purpose of devising their tax strategies. In particular, elaboration on double taxation avoidance through the use
openaire   +1 more source

Advance Pricing Agreements and Double Taxation – Key Concepts in the Context of Transfer Pricing [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
The paper presents the main advantages and disadvantages of an advance pricing agreement (APA), illustrates a practical example regarding a situation of double taxation of results and presents a comparative analysis between the number of advance pricing ...
Ignat (Neacsu) Ioana
doaj  

An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case

Journal of Economic and Financial Sciences, 2017
Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model').
Lee-Ann Steenkamp
doaj   +1 more source

Double Tax Avoidance Agreement and Its Legal Regulation: Taking China as an Example

Journal of Education, Humanities and Social Sciences, 2023
Double tax avoidance agreements (DTAs) play a pivotal role in facilitating international trade, exemplified by China's proactive engagement in 1983 when it signed its first bilateral tax agreement with Japan. Germany and numerous other countries have followed suit, recognizing the importance of these agreements in mitigating tax-related impediments to ...
openaire   +1 more source

The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Journal of Economic and Financial Sciences, 2017
Most tax treaties (including South ...
Lee-Ann Steenkamp
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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 [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015
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
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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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Defining the Relationship between Domestic General Anti-Avoidance Rules and Double Tax Agreements [PDF]

, 2021
<p>Double taxation agreements pose a particular analytical problem. While they provide a coherent structure that encourages cross-border investment, the agreements also provide opportunities for taxpayers to avoid their domestic tax obligations. To prevent tax avoidance, some countries enact domestic general anti-avoidance rules to protect their ...
openaire   +1 more source

Engineering Nanoplatforms for Alzheimer's Disease Detection via Biomolecular Corona Proteomic and Lipidomic Profiling

Advanced Healthcare Materials, EarlyView.
Engineered nanoparticles capture disease‐specific biomolecular coronas that uncover hidden molecular features of Alzheimer's disease. Combined proteomic and lipidomic analyses reveal a characteristic shift in ribosomal machinery and energy metabolism, generating a multiomic fingerprint that supports accurate disease detection and opens new ...
Antonietta Greco, Roberto Baretta, Andrea Di Fonzo, Andrea Armirotti, Stefano Cinti, Mara Mirasoli, Marco Frasconi, Claudia Corbo   +7 more
wiley   +1 more source