Results 211 to 220 of about 217,854 (242)

Note on double taxation relief

Journal of the Staple Inn Actuarial Society, 1952
The purpose of this note is to consider in a simple way the effect of double taxation relief on overseas investments, with special reference to those of Life Offices transacting business in the United Kingdom. This deserves consideration in practice, because under certain circumstances the spreading of Life Office investment in equities between ...
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Double Taxation Avoidance Agreements in India [PDF]

SSRN Electronic Journal, 2014
The double taxation avoidance agreement is an agreement which helps the taxpayer to get relief from double taxation on the same income. If India has signed any double taxation agreement with any foreign country; it’s meant that the taxpayer of those countries does not have to pay the tax on the same income in both the countries.
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Strategic taxation of the multinational enterprise: A new argument for double taxation

Journal of Public Economics, 1997
Abstract This paper analyzes the social welfare effects of multinational enterprise taxation by home and host governments. In a general equilibrium model, direct foreign investment arises to employ a firm-specific asset abroad. Either a tax credit or deduction for foreign taxes paid results in the host fully taxing locally earned economic profits ...
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Eradicating the ‘Evils of Double Taxation’

2008
In this chapter and Chapter 6, I describe how international tax governance emerged and developed over time. In doing so, I cover the entire history of international taxation. Since this is a period of almost a century, I concentrate on the most important developments on the multilateral, bilateral and unilateral levels.
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Double Taxation Avoidance: International and Dividends

SSRN Electronic Journal, 2007
This paper is meant to be a chapter in an eventual book on EU taxation: a chapter which provides preliminary notions required for an understanding of the EU Parents-Subsidiary Directive. Before the parent-subsidiary directive can be studied, it is essential to have notions on international double taxation, the double taxation of dividends and all kinds
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The Taxation of RICs: Replicating Portfolio Investment or Eliminating Double Taxation?

SSRN Electronic Journal, 2014
Mutual funds and other regulated investment companies currently occupy a central space in American households’ financial lives. Is spite of their near-ubiquity, though, regulated investment companies occupy a strange tax limbo as quasi-pass-through entities, neither fully taxable nor fully tax-transparent. To qualify for this quasi-pass-through status,
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Double Taxation Conventions in the Case Law of the CJEU

Intertax, 2018
This Essay analyzes the jurisdiction of the CJEU regarding the interpretation of Double Taxation Conventions, by examining the relevant case law of the CJEU. It further investigates the interplay between the Fundamental Freedoms and the Double Tax Conventions.
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The Analysis of Double Taxation

Public Budgeting & Finance, 1981
Eva C. Galambos, Arthur F. Schreiber
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The Double Taxation Conventions

The University of Toronto Law Journal, 1949
F. E. Koch, F. E. LaB
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Some Aspects of the Double-Taxation Problem

Journal of Political Economy, 1936
T HE term "double taxation" does not accurately reflect the problem to which it refers. The term "multiple taxation" should be used instead. It happens often that when the former is used it refers to three or even more levies upon the same source of revenue, instead of merely two.
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