Results 31 to 40 of about 66,750 (206)

Double Tax Treaties: An Introduction

SSRN Electronic Journal, 2007
AbstractThis chapter discusses double taxation treaties (DTTs). The existing network of more than 2,500 bilateral DTTs represents an important part of international law. Current DTTs are all based on two models, the Organization for Economic Co-operation and Development (OECD) and United Nations (UN) model DTTs, which in turn are based on models ...
openaire   +2 more sources

Multilateral Convention (MLI) – Tax Evolution or Revolution?

Studia Iuridica Lublinensia, 2018
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris.
Agnieszka Franczak
doaj   +1 more source

Peruvian International Tax Treaties [PDF]

, 1996
Peru agrees with the idea that double tax treaties are not only useful, but invaluable tools in promoting understanding, stability and confidence among the participants in international commerce. The tangible benefits of the mechanisms provided by double-
Revilla, Adrian
core   +1 more source

The effect of double taxation treaties and territorial tax systems on foreign direct investment: evidence for Spain

Economics: Journal Articles, 2019
The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain’s inward and outward Foreign Direct Investment (FDI) for the period 1993–2013. Estimates produce positive and statistically significant coefficients.
Castillo-Murciego Ángela, López-Laborda Julio   +1 more
doaj   +2 more sources

Bilateral Treaties on Elimination of Double Taxation on Income and Capital and Prevention of Fiscal Evasion

Iustinianus Primus Law Review, 2016
Bilateral treaties on elimination of double taxation and prevention of fiscal evasion have a key role in the context of international tax cooperation. On one hand, these double tax treaties encourage international investment and global economic growth ...
Elena Neshovska Kjoseva
doaj  

Transfer pricing and the Czech tax policy

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime ...
Veronika Solilová, Veronika Sobotková
doaj   +1 more source

The UK’s tax treaties with developing countries during the 1970s [PDF]

, 2017
Tax treaties between developed and developing countries impose considerable costs on the latter, in the form of curbs on their right to tax investment from the former.
Hearson, Martin
core  

Benchmark and Tax Expenditures on Personal Income Tax in Ukraine

ECONOMICS, 2023
The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of
Sokolovska Alla, Zatonatska Tetiana, Rainova Larysa   +2 more
doaj   +1 more source

Bilateral tax treaties: is sufficient relief provided in triangular tax situations? [PDF]

, 2014
Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014.With the international platform for cross border investment and economic development growing year on year at a steady pace ...
Uys, Odette
core  

The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and Canada

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses.
Renée Antonieta Villagra Cayamana, Jorge Antonio Villagra Cayamana   +1 more
doaj