Results 11 to 20 of about 236,382 (312)

Cross-border Intra-group Hybrid Finance and International Taxation [PDF]

, 2010
In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification
Eberhartinger, Eva, Göritzer, Andreas, Pummerer, Erich   +2 more
core   +1 more source

Importance of double taxation to increase export potential of Georgia

Економіка, Eкологія, Cоціум, 2018
Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation.
Nazi Baratashvili, Zaza Pharsenadze
doaj   +1 more source

The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act

Journal of Economic and Financial Sciences, 2014
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
doaj   +1 more source

Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov

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, Jimon Ștefania Amalia, Bene Florin Gheorghe   +2 more
doaj   +1 more source

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Journal of Legal Studies, 2017
Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still ...
Dumiter Florin, Jimon Ștefania, Boiță Marius   +2 more
doaj   +1 more source

The correlation between double taxation conventions, tax compliance, and tax evasion. Empirical evidence from OECD countries

Technological and Economic Development of Economy, 2023
The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international ...
Florin Cornel Dumiter
doaj   +1 more source

Fiscalité du capital:Principes, propriétés et enjeux de taxation optimale [PDF]

, 1994
Cet article explore le sujet de la fiscalité du capital. Trois niveaux d’analyse sont privilégiés. Le premier niveau concerne les multiples façons de taxer le capital (revenu ou valeur du capital, imposition proportionnelle ou progressive et temporalité ...
Antonin, Céline, Touze, Vincent
core   +1 more source

LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES

Russian Studies in Law and Politics
The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation.
Regina E. Witzke, Kseniya D. Grezeva, Shamil R. Zaripov   +2 more
doaj   +1 more source

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
doaj   +1 more source

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Journal of Legal Studies, 2020
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel, Jimon Ștefania Amalia   +1 more
doaj   +1 more source