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The Problem of Double economic taxation of Distributed Profits and reform scenarios in russia
Финансы: теория и практика, 2022 The article is devoted to the research of economic and tax distortions arising from double economic taxation of distributed profits in the form of dividends to participants–individuals.The goal of the article is to develop approaches to the development ...
N. S. Milogolov, A. B. Berberov
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Double Taxation Conventions in Central and Eastern European Countries
Journal of Legal Studies, 2016 In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income ...
Dumiter Florin, Jimon Ștefania
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The Core of International Taxation: Double Taxation
Journal of Global Economy, Business and Finance, 2022 openaire +2 more sources
Double taxation conventions, structure and evolution of the american tax system
Journal of Legal Studies, 2016 This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to
Dumiter Florin +3 more
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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 Relations Plus, 2022 The conventions are the norms superior to signatory states’ laws. The object of the fiscal conventions is the restriction of the fiscal super tasks that result from operations that imply outcome transfers as well as, the promotion of development of ...
Vitalie Cazacu, Alexandru Marit
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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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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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