Work from Anywhere: Treaty Shopping in Disguise?
Acta Universitatis Lodziensis Folia IuridicaThe popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their taxation.
Natalia Jarzębowska
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THE ANTI-TAX AVOIDANCE DIRECTIVE AS A MEAN TO TACKLE HARMFUL TAX PRACTICES IN THE EUROPEAN UNION
Iustinianus Primus Law Review, 2022 For many years the international community was focused on solving the problem of overlapping the tax rules of two different jurisdictions. Due to the worldwide network of double tax treaties for prevention of double taxation and globally developed and
Elena Neshovska Kjoseva
doaj
MEANING, EVOLUTION AND ROLE OF MUTUAL AGREEMENT PROCEDURE AS A TAX DISPUTE RESOLUTION MECHANISM
Міжнародні відносини: теоретико-практичні аспекти, 2018 The relevance of the study is determined by the fact that the issue of a tax dispute resolution is actual in the context of the globalization processes and global financial crisis state.
Pavlo Selezen
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The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited
, 2016 We revisit the effects of double tax treaties on foreign direct investment. Previous empirical studies provide somewhat counterintuitive results suggesting insignificant or even negative effects of tax treaties.
Dreßler, Daniel +2 more
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Withholding Tax Rates on Dividends: Symmetries vs. Asymmetries in Double Tax Treaties
SSRN Electronic Journal, 2020 Out of all double tax treaties (DTTs) in force in 2012, around 41% are symmetric and 59% are asymmetric, i.e., they prescribe different dividend withholding tax rates (WTRs) depending on the foreign investor’s ownership fraction. The paper investigates the reasons for this phenomenon, namely why some countries in their DTTs prefer homogenous ...
openaire +1 more source
THE OECD MULTILATERAL INSTRUMENT
Iustinianus Primus Law Review, 2020 In the last decade, the international tax landscape, characterized by the interaction of more than 200 tax systems, limitation of countries` tax sovereign only in the national borders and difference in tax rules interpretation, has created numerous ...
Elena Neshovska Kjoseva
doaj
Проблеми усунення подвійного оподаткування в Україні [PDF]
, 2009 Висвітлені світові проблеми подвійного оподаткування. Охарактеризована сутність міжнародних податкових конвенцій, їх види та призначення. Визначено поняття резидентства.
Дубовик, О.Ю.
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International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions [PDF]
While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international ...
Christos Kotsogiannis +2 more
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A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries [PDF]
, 2014 To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy.
Braun, Julia, Fuentes Hernandez, Daniel
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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
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