Doing Business in Singapore [PDF]
, 2005 [Exerpt] Singapore, a Republic with a multi-racial population of over 4 million, is an attractive place in which to do business. It has an enviable record of political stability and the government actively encourages investment by foreign business ...
Baker & McKenzie
core +1 more source
Tax havens and cross-border licensing with transfer pricing regulation. [PDF]
Int Tax Public Financ, 2022 Choi JP, Ishikawa J, Okoshi H.
europepmc +1 more source
The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption. [PDF]
, 2007 For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax ...
Picciotto, Salomone
core
The mutual agreement procedure and arbitration of double taxation disputes
ACDI: Anuario Colombiano de Derecho Internacional, 2008 It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) oftransnational commercial enterprises.
Ilias Bantekas
doaj
Tax abuse-The potential for the Sustainable Development Goals. [PDF]
PLOS Glob Public Health, 2022 O'Hare BAM +6 more
europepmc +1 more source
The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation [PDF]
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
core +1 more source
Luxembourg and Ireland in global financial networks: Analysing the changing structure of European investment funds. [PDF]
Trans Inst Br Geogr, 2022 Wójcik D, Urban M, Dörry S.
europepmc +1 more source
FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters [PDF]
Corporation tax rates significantly influence the location of foreign direct investment (FDI) as well as company decisions on corporate borrowing, transfer pricing, dividend and royalty payments, and research and development.
Frank Barry and Rosemary Healy-Rae
core
A kettős adóztatás elkerüléséről szóló korai magyar egyezmények = Earlier tax treaties of Hungary [PDF]
, 2012 Ennek a dolgozatnak az a célja, hogy bemutassa Magyarország történeti kettős adóztatás elkerüléséről szóló egyezményeit. A bevezetés, az első és a második fejezet a nemzetközi adózással kapcsolatos alapfogalmakat tisztázza.
Kolozs, Borbála
core
, 2012 Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. Uppsala 2012. 372 pp. ISBN 978-91-7678-816-5. The study deals with the methods for elimination of double taxation that are applied in double tax treaties.
openaire