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Double Tax Treaties and Agreements
2011China has double tax treaties in force with various countries and regions and a special double tax agreement with Hong Kong. These agreements are worth taking note of, as their purpose is to ensure that individuals are not unfairly taxed twice.
Chris Devonshire-Ellis +2 more
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Public Finance and Management, 2016
To what degree developing countries gain from signing double tax treaties is being hotly debated. in this paper, we analyze Austrian tax treaty policy. We find that developing countries are likely to expect both positive and negative impacts from signing a double tax treaty (DTT) with Austria.
Julia Braun, Daniel Fuentes
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To what degree developing countries gain from signing double tax treaties is being hotly debated. in this paper, we analyze Austrian tax treaty policy. We find that developing countries are likely to expect both positive and negative impacts from signing a double tax treaty (DTT) with Austria.
Julia Braun, Daniel Fuentes
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TAXATION OF INFLUENCERS UNDER THE DOUBLE TAX TREATIES
BUSINESSANDLAW, 2022Influencers have become with time from future trend to integral part of our daily lives. Their activities are also intriguing from tax perspective. The study brings some hypotheses for its through the prism of direct taxes with cross-border elements.
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Intertax, 2023
This article reviews the growth of Vietnam’s tax treaties and shifts in its treaty policies over the thirty-year period since the country created opportunities to attract foreign investment. It follows the incorporation of the Model Tax Treaties of the Organization for Economic Co-operation and Development (OECD) and the United Nations (UN) into its ...
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This article reviews the growth of Vietnam’s tax treaties and shifts in its treaty policies over the thirty-year period since the country created opportunities to attract foreign investment. It follows the incorporation of the Model Tax Treaties of the Organization for Economic Co-operation and Development (OECD) and the United Nations (UN) into its ...
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Intertax, 2022
This paper presents the story of the world’s first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt ...
Svetislav V. Kostić, Dejan Popović
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This paper presents the story of the world’s first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt ...
Svetislav V. Kostić, Dejan Popović
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Tax Authorities Issue Circular on Interpretation of Double Tax Treaties
International Transfer Pricing Journal, 2011Circular 75 was issued by the Chinese tax authorities on 1 September 2010. It provides China’s first detailed guidance on the interpretation of each article of Chinese double tax treaties. While this Circular specifically deals with the Singapore–China treaty, it also contains an introductory paragraph which extends the explanations within it to all ...
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Cloud Computing under Double Tax Treaties: A German Perspective
Intertax, 2012Cloud Computing is one of the most recent trends in the IT-industry. Based on refined existing technologies a new set of services in the fields of IT-services is rendered to customers. Typically, Cloud Computing is about the provision of software and hardware capabilities to the customer via the Internet.
Oliver Heinsen, Oliver Voss
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Derouin: Tax Treaties and Regulation No. 1408/71 – Double or Nothing?
European Taxation, 2009This article considers the European Court of Justice (ECJ) decision of 3 April 2008 in Derouin, ECJ, 3 April 2008, Case C-103/06, Philippe Derouin v. Union pour le recouvrement des cotisations de sécurité sociale et d’allocations familiales de Paris – Région parisienne (Urssaf de Paris – Région parisienne).
Potgens, F.P.G., Geursen, W.W.
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On Entitlement to Treaty Benefits under Russian Double Tax Conventions
Zakon, 2023The article focuses on rules regulating who is entitled to treaty benefits under Russian tax treaties. Tax treaty benefits cover all mechanisms of elimination of double taxation, guaranties and mechanisms of protection of taxpayer’s rights available under a double tax treaty.
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rgaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties
FinanzArchiv, 2009Previous empirical studies have mainly analyzed tax competition, neglecting the role of tax cooperation in international taxation. We focus on German double taxation agreements (DTAs) and show for up to 45 tax treaties that the bargaining outcomes depend on investment asymmetries between the countries.
Thomas Rixen, Peter Schwarz
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