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Double taxation treaties

, 2005
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Double Taxation Agreements

Foundations of Taxation Law 2022, 2022
Philip Baker
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Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons

South African Journal of Accounting Research, 2023
When a natural person ceases to be resident, there is a deemed disposal of worldwide assets, and a capital gain must be calculated. Taxation levied because of a change in residence is referred to as an exit tax. In this context, juridical double taxation
Elizabeth Fick, Maryke Wiesener
semanticscholar   +1 more source

Cross-Border Succession in Europe: Is the Elimination of Double Taxation Guaranteed?

European Taxation, 2023
The taxation of cross-border succession often leads to double taxation for European taxpayers. The limitation of conventional instruments in the field of inheritance taxation within the European area raises continuing questions about the nature and ...
D. Maherzi
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Recent Decision of the Spanish Supreme Court on the Elimination of Double Taxation under the Spanish Corporate Income Tax Act

European Taxation, 2023
In this note, the author comments on the recent Supreme Court decision in Case 7910/2020 (14 November 2022), which addresses the elimination of double taxation under the Spanish Corporate Income Tax Law.
L. Millán
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Double Taxation with Regard to German Inheritance and Gift Tax

European Taxation, 2023
This article provides a comprehensive analysis of double taxation in the field of German inheritance and gift tax. It closes a gap in the literature, as most double taxation scholarship centres on income tax.
P. Linseis
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From the Avoidance of Double Taxation to the Avoidance of Double Non-Taxation: The Changing Objectives of Tax Treaties

Bulletin for International Taxation, 2021
The OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation.
P.F. Kaka
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