Results 231 to 240 of about 67,090 (265)

Tax In History: Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation

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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Derouin: Tax Treaties and Regulation No. 1408/71 – Double or Nothing?

European Taxation, 2009
This 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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Tax Authorities Issue Circular on Interpretation of Double Tax Treaties

International Transfer Pricing Journal, 2011
Circular 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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Tax Competition and Double Tax Treaties with Mergers and Acquisitions [PDF]

, 2013
In a two-period tax competition model with provision of local public goods, we analyze efficiency properties of double taxation reliefs incorporating either the exemption method, the tax credit system or the full taxation after deduction system.
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The Effect of Double Tax Treaties on Foreign Relations

EPIS Magazine
Double Tax Treaties influence the participating states’ tax revenue. In the past, they have been accompanying the rise and fall of diplomatic contact. The article highlights the role of such treaties as a bargaining chip, even in times in which the international tax regime moves away from influential countries to influential international institutions.
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China—European Double Tax Treaties

2022
Lorenzo Riccardi, Giorgio Riccardi
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Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

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.
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Tax Treaty Implementation in the Maldives: A Double Standard in Practice

Asia-Pacific Tax Bulletin
The article discusses the treaty-making and ratification process in the Maldives and how the government, in a treatment peculiar to bilateral tax treaties, sidesteps this constitutional due process and, consequently, international law. The article broadly questions the validity of these tax treaties in the Maldives and highlights the implications for ...
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Employee stock options under national tax regulations and double tax treaties

2022
The author deals with the qualification of stock options under civil and tax law in cases where the stock options have been granted to employees free of charge. The work covers national gift tax law, income tax law and treaty law and discusses practical questions.
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Finding Evidence for Country Specific Double Tax Treaties

SSRN Electronic Journal, 2022
Markus Diller, Daniel Ehm, Patrick Katzlmayr, Johannes Lorenz   +3 more
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