Results 61 to 70 of about 66,750 (206)
State Taxation of Nonresident Foreign Nationals Under International Law [PDF]
, 2015 The United Nations Model Convention on Double Taxation is the current international standard by which foreign national nonresidents are taxed. This model convention was developed specifically to address the problem of subjecting foreign nationals to ...
Witlin, Eric H.
core
The complexity of references to the temporarily suspended norms of international tax treaties
ПравоприменениеSubject. The article is devoted to the theoretical aspects of the use in the tax legislation of references to the tax treaties provisions, the effect of which was suspended by Decree of the President of Russia dated August 8, 2023 No.
I. A. Khavanova
doaj +1 more source
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core +1 more source
The OECD Dispute Resolution System in Tax Controversies
LawsThe article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj +1 more source
Doing Business in the Czech Republic [PDF]
, 2012 [Excerpt] Baker & McKenzie is one of the world’s largest law firms with its presence in 70 locations in 42 countries. We have been active in the Czech Republic since 1993 and our work includes a full range of legal and tax services directed primarily to ...
Baker & McKenzie
core +1 more source
Corporate Taxation and Multinational Activity [PDF]
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host ...
Hannes Winner +3 more
core
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
core
International Tax Cooperation and Capital Mobility [PDF]
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
core
Tax co-ordination and the enlargement of the European Union [PDF]
, 1998 In this paper the concept of tax co-ordination within the European Union (EU) is discussed, in view of the coming enlargement of the EU. The tax externalities that possibly arise in a single market are analysed, as well as the ways these externalities ...
Groenendijk, Nico S.
core +2 more sources
Financing child rights in Malawi. [PDF]
BMC Public Health, 2023 Etter-Phoya R +9 more
europepmc +1 more source