Results 21 to 30 of about 67,090 (265)

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

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

Beneficial ownership provisions in tax treaties between developed and developing countries: the Canada/South Africa example [PDF]

, 2013
In the years since the Organisation for Economic Cooperation and Development (OECD) adopted its first draft tax treaty in 1963, the world has experienced an astonishing surge in international trade and investment.
Steenkamp, Lee-Ann
core   +2 more sources

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

Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues

Review of European and Comparative Law, 2022
This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents.
Beata Kucia-Guściora, Rafał Piszel
doaj   +1 more source