Results 21 to 30 of about 2,142,858 (183)

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  

The acts of the EU tax law and double tax treaties: the problems of correlation in establishing anti-tax avoidance rules

Правоприменение, 2022
The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level.
E. A. Ponomareva
doaj   +1 more source

European Union, cross-border business activities and treaties on avoiding double taxation [PDF]

Megatrend Revija, 2018
The development of the European Community and the founding of the European Union (EU) led to the new legal order in Europe. Supremacy of the EU law, Community loyalty, fundamental freedom and the principle of non-discrimination caused specific treatment ...
Stojanović Snežana R.
doaj  

The history of double tax conventions in Croatia

Financial Theory and Practice, 2014
After a short introduction, the authors briefly describe the national experience in handling the problems of international double taxation through double tax conventions.
Hrvoje Arbutina, Nataša Žunić Kovačević   +1 more
doaj   +1 more source

Overriding the rules of international tax treaties by the means of the national law of one of the parties (“Tax treaty override”)

Правоприменение, 2023
Subject of research. The article is dedicated to the “tax treaty override”; it outlines debatable aspects, associated herewith. “Tax treaty override” is an action (in certain cases - omission of action) to expand taxation beyond (jurisdictional ...
I. A. Khavanova
doaj   +1 more source

International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania) [PDF]

Theoretical and Applied Economics, 2010
The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc.
Cornelia LEFTER, Simona CHIRICĂ
doaj   +1 more source

Taxation of income of tax non-residents from international traffic in Russia

Правоприменение
The purpose of the research. The objective of this research is to define what international traffic for purposes of taxation is, and how Russia taxes respective income of non-residents and what changes were caused by the suspension of 38 Russian double ...
E. V. Kilinkarova
doaj   +1 more source

The Possible Regulation Model To Optimize The Automatic Exchange Of Information (Aeoi) In Indonesia Through Directorate General Of Taxation, Ministry Of Finance And Financial Services Authority

International Journal of Business, Economics, and Social Development, 2022
Tax Treaty is a bilateral(two-party) agreement made by two or more than two countries to resolve some issues involving double taxation, transfer pricing, and treaty shopping.
Tivana Arbiani Candini, Putri Purbasari Raharningtyas Marditia, Kelly Kelly Kwannaka, Jeanny Liany   +3 more
doaj   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act

Journal of Economic and Financial Sciences, 2014
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
doaj   +1 more source