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An Economic Perspective on Double Tax Treaties with(in) Developing Countries
World Tax Journal, 2014There are about 2,600 double tax treaties in the world, some 500 among industrialized economies, approximately 800 among developing economies and about 1,300 between industrialized and developing economies. Whereas the prior two categories are symmetric, the latter is asymmetric, as capital flows predominantly from industrialized to developing ...
J. Braun, M. Zagler
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Double Tax Treaties: Fiscal Security of the State
Scientific Research and Development. Economics, 2021In today's economy, the basis for optimal tax policy is a holistic approach in the application of international agreements to avoid double taxation. Contracts applicable between jurisdictions are the main instruments for resolving tax disputes and conflicts by taxpayers. The validated double taxation process in each country depends to a large extent on
A. Agapova +3 more
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Visiting Academics in Double Tax Treaties
Intertax, 2011Professors, researchers, lecturers and teachers have become more and more mobile and active throughout the world. Although science itself is borderless, visiting academics are forced to cross-national borders. As a consequence, among other issues, tax problems may arise.
Csoklich, Peter +1 more
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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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Regional Double Tax Treaty Models
2023Abstract This chapter highlights regional double tax treaty models as potential indicators of regional tax treaty policy. Regional tax treaty models are often dismissed as being simple hybridizations of the ‘main’ model tax conventions, being the OECD Model Convention on Income and on Capital (the OECD MC) or the United Nations Model ...
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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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The Limiting Effect of Double Tax Treaties
2023The main purpose of this contribution is to explain the limiting ef- fect of double tax treaties in detail and to explore its impact on the tax- ing rights of contracting states. It can be observed that in practice the interpretation of the limiting effect may suffer from a certain level of distortion in relation to the taxing rights expected to be ...
Yazicioglu, Alara Efsun, Adak, Sıla
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