Results 71 to 80 of about 66,750 (206)
Puzzles Over International Taxation of Cross Border Flows of Capital Income [PDF]
I discuss the tax treatment of transborder capital income, focussing on prevailing arrangements rather than de novo design of optimal tax arrangements. These comprise unilateral reliefs from double taxation under credit or exemption systems, and treaty ...
John Whalley
core
Double or Nothing: A Tax Treaty for the 21st Century
SSRN Electronic Journal, 2012 The current tax treaty network was developed in the 1920s and 1930s in order to prevent double residence/source taxation. This kind of double taxation rarely exists any more because most countries have adopted either an exemption system or a foreign tax credit regime in their domestic (non-treaty) law, which effectively prevents residence/source double
Reuven S. Avi-Yonah, Oz Halabi
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The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax
Revista Jurídica PortucalenseInternational treaties concluded by Iraq and comparable countries regarding the prevention of double taxation and tax evasion, which include provisions on the tax treatment of intellectual property rights, serve as an international legal foundation ...
Anwar Noori Khaleel, Raid Naji AHMED
doaj
Corporate Law & Governance ReviewThis paper examines the impact of double taxation treaties on foreign direct investment (FDI) inflows into Vietnam from 50 countries between 2001 and 2021. The findings show a significant and positive effect of double taxation treaties (DTTs) on FDI inflow to the host country, indicating that DTTs mitigate tax-related uncertainties and costs for ...
Thi Thuy Duong Nguyen +2 more
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Corporate taxation and multinational activity [PDF]
, 2006 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 ...
Egger, Peter +3 more
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Journal of Legal Studies, 2019 International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a
Dumiter Florin +2 more
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Transforming Capitalism, From Top Down to Bottom Up; A Response to the Recent Commentaries. [PDF]
Int J Health Policy Manag, 2023 Labonté R.
europepmc +1 more source
Designing Global Tax Strategies: Offshore Jurisdictions, Double Tax Treaty Use, and Corporate Value
Path of ScienceAs businesses increasingly expand across borders, navigating international tax systems has become both a challenge and an opportunity. Many companies overlook or underutilise legally available tax planning mechanisms - such as Double Taxation Avoidance Agreements (DTAAs) and offshore jurisdictions - that could help reduce tax burdens and generate long ...
Mariam Machkhoshvili +1 more
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Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]
PLoS One, 2023 Mamani Monrroy KY +4 more
europepmc +1 more source
Науковий вісник Ужгородського національного університету. Серія ПравоThe article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and ...
Parviz Arif Hasanov
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