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FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION
International Journal of Innovative Technologies in Economy, 2018 The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due.
Tetiana Yarotska, Svitlana Fedchuk
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CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION [PDF]
Challenges of the Knowledge Society, 2012 In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple ...
ALICE CRISTINA MARIA ZDANOVSCHI
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Impact of double taxation treaties on cross-border acquisitions
Notas Económicas, 2019 In order to evaluate the impact of Double Taxation Treaties (DTTs) on the Foreign Direct Investment (FDI), we analysed the impact of a DTT implementation on both the number of cross-border acquisitions and the average value of M&A deals between companies
Catarina Pinto, Miguel Sousa
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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
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PROPAEDEUTICS OF THE LEGAL NATURE OF DOUBLE TAXATION AVOIDANCE AGREEMENTS [PDF]
Legal Bulletin, 2023 Consideration of the legal nature of legal phenomena has both theoretical and practical significance. The first is to fill in the doctrinal content of the phenomenon being studied.
TROFIMOV V.A.
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International Double Taxation. Content, Consequences and Avoidance (II)
CECCAR Business Review, 2020 This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
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International Double Taxation. Content, Consequences and Avoidance (I)
CECCAR Business Review, 2020 This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
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Islamiconomic: Jurnal Ekonomi Islam, 2023 Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
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EDUCATIONAL MODELS FOR THE INTERNATIONAL CONTRACT FOR THE AVOIDANCE OF DOUBLE TAXATION - with emphasis on the countries of the Western Balkans [PDF]
Human Research in Rehabilitation, 2022 The purpose of the manuscript is limited exclusively to assessing the role and legal nature of the international contract for the avoidance of double taxation.
Armand Krasniqi, Diamanta Sojeva
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SAGE Open, 2020 The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of ...
Alexander Georgievich Gurinovich +2 more
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