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INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)

SCIENTIFIC WORK, 2021
As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other.
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Dividends, Distortion and Double Taxation

Abacus, 1983
It is often claimed the double taxation inherent in the classical system of corporate taxation imposes an extra tax burden on corporate income and causes undesirable distortions in economic behaviour. In anticipation of suggestions for reform, consequent upon a major inquiry into the Australian financial system, this paper questions several of the ...
Graham Partington, R. H. Chenhall
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Double Taxation Avoidance Agreements

2021
Taxation of productive factors involves balancing national against international considerations. National objectives concern revenue, allocative efficiency and equity effects of taxation. Tax systems have fundamental ramifications also on the volume and allocation of productive resources internationally because factor returns and underlying tax bases ...
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The Problem of Double Taxation

Economica, 1926
DOUBLE TAXATION or, to be more accurate, Multiple Taxation explains itself. It is not, therefore, necessary to give a very elaborate account of the nature of the problem. To put it simply, it is the unfortunate position which befalls a man-or a corporation-who has to pay taxes in two or more countries in respect of the same income, or of the same ...
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Double Taxation Avoidance Agreements

SSRN Electronic Journal, 2012
The concept of double taxation has been the subject matter engaging the attention of the courts in India and abroad from time to time. The Supreme Court in Laxmipat Singhnia v. CIT has made it clear – “it is a basic rule of the law of taxation that unless otherwise expressly provided income cannot be taxed twice.
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Food Taxation and the Double Burden of Malnutrition

2020
Dietary transition towards more animal-based and more highly processed energy-dense foods and beverages has led to sufficient or excessive intake of calories, but also a risk of insufficient intake of various essential macro- and micronutrients (the so-called double burden of malnutrition), in high-income countries, as well as in low- and middle-income
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