Results 251 to 260 of about 236,382 (312)

Double Taxation

Urban Affairs Quarterly, 1983
Double taxation occurs to varying degrees in all but a few states. It is especially great in the Southeast. Interest in double taxation has been particularly intense in Georgia and Florida, where numerous studies have been conducted to determine double taxation amounts.
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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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Double Taxation Case.

Annual Digest of Public International Law Cases, 1936
Treaties — Termination of — Extinction of the Object of the Treaty — Income Tax in Federal States.350Treaties — Operation of — Succession of Federal State to Treaty Obligations of Member States — Transfer from Member States to Federal State of the Power to Levy Income Tax.
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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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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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Double Taxation

2011
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Double Taxation Treaty Case

International Law Reports, 1981
International law in general — Relation to municipal law — Treaties — German — Swiss Double Taxation Treaty — Interpretation of treaty in the event of conflicting provisions of municipal law — The law of the Federal Republic of GermanyTreaties — Interpretation of treaties — Principles and rules of interpretation — German-Swiss Double Taxation Treaty ...
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International Double Taxation

2004
Dvostruko oporezivanje postoji ako ista činjenična i pravna osnova dododi do nastanka najmanje dviju poreznih obveza, tako da porezni obveznik plaća dva ili više poreza različitim poreznim vlastima. Iz ove definicije može se zaključiti da se učinak dvostrukog oporezivanja čini neopravdanim i nepravednim.
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International and Domestic Double Taxation

Financijska praksa, 1998
U radu je izvršena sistematizacija različitih vrsta dvostrukog oporezivanja, pri čemu su kao kriteriji sistematizacije korišteni 1. općenitiji kriterij područja (u smislu područja jedne ili više država) na kojem je nastao fenomen dvostrukog oporezivanja, i 2., u okviru prethodnog kriterija, hijerarhijski položaj tijela porezne vlasti čijim djelovanjem ...
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