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International and Domestic Double Taxation
Financijska praksa, 1998U 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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The Problem of Double Taxation
Economica, 1926DOUBLE 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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The Core of International Taxation: Double Taxation
Journal of Global Economy, Business and Finance, 2022openaire +1 more source
The Double Taxation Conventions
The University of Toronto Law Journal, 1949F. E. LaB, F. E. Koch
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Problems of Double Taxation and the Prevention of Double Taxation Practices in Turkey
Taxes are one of the most important sources of income for countries. Countries use their taxation powers based on their sovereign power and collect taxes from people who earn income within the borders of the country. However, globalization, free market economy and commercial developments have resulted in conflicts in the tax-raising power of countries.openaire +1 more source