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Double Taxation Avoidance Agreements
SSRN Electronic Journal, 2012The 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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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 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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Understanding the Electric Double-Layer Structure, Capacitance, and Charging Dynamics
Chemical Reviews, 2022Jianzhong Wu
exaly
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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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, 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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Continuous transition from double-layer to Faradaic charge storage in confined electrolytes
Nature Energy, 2022Simon Fleischmann +2 more
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