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Introduction to the Law of Double Taxation Conventions
2010Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing
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DOUBLE TAXATION OF DIVIDENDS [PDF]
The Bulletin of the National Tax Association, 1947 openaire +1 more source
Double Taxation of Property and Income
University of Pennsylvania Law Review and American Law Register, 1934Henry Rottschaefer, Arthur Leon Harding
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DOUBLE TAXATION AND JURISDICTION TO TAX [PDF]
The Bulletin of the National Tax Association, 1940 openaire +1 more source
Water Taxation and the Double Dividend Hypothesis [PDF]
, 2014 The double dividend hypothesis contends that environmental taxes have the potential to yield multiple benefits for the economy. However, empirical evidence of the potential impacts of environmental taxation in developing countries is still limited. This paper seeks to contribute to the literature by exploring the impact of a water tax in a developing ...
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