Results 311 to 320 of about 2,395,751 (384)

Corporate structural change for tax avoidance: British multinational enterprises and international double taxation between the First and Second World Wars

Business History, 2020
This study demonstrates the actual impact of international double taxation on the management of British multinational enterprises between the First and Second World Wars.
Ryo Izawa
semanticscholar   +1 more source

Juridical Double Taxation and Economic Triple Taxation of Shareholder Loans in Denmark: “Cum In” under Danish Tax Law

European Taxation, 2020
This article, which examines domestic juridical double and economic triple taxation of shareholder loans, concludes that such taxation (i) can result in an effective top marginal tax rate exceeding 100%; (ii) raises issues under, for example, the ...
R. Smith Nielsen
semanticscholar   +1 more source

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.
openaire   +1 more source

A taxation perspective on how domestic double taxation on corporate taxes affects Indian commerce

Multidisciplinary Science Journal
This paper examines the impact of domestic double taxation on corporate taxation in India after the abolition of the dividend distribution tax (DDT) and the introduction of the new tax rates and rules in 2020.
Bensha C. Shaji, Christabell Joseph
semanticscholar   +1 more source

Paradigm Shift: International Taxations Move from Double Taxation Remedies to the Battle Against Aggressive Tax Planning

Advances in Economics, Management and Political Sciences
The globalization of the economy has sparked a tax competition among nations, leveraging low tax rates to attract investments and inadvertently fostering international tax avoidance and transfer pricing. This dynamic, intensified by the digital economy's
Qiuyi Li
semanticscholar   +1 more source

Double Taxation Conventions in the Case Law of the CJEU

Intertax, 2018
This Essay analyzes the jurisdiction of the CJEU regarding the interpretation of Double Taxation Conventions, by examining the relevant case law of the CJEU.
M. Lang
semanticscholar   +1 more source

Opinion Statement FC 4/2017 on the Proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union

European Taxation, 2017
This CFE Opinion Statement, submitted to the European Institutions on 23 May 2017, comments on the Commission’s proposals to expand and improve upon the mechanisms available to Member States to resolve double taxation disputes, in particular the ...
CFE Fiscal Committee
semanticscholar   +1 more source

The Questionable Legality of the Diverted Profits Tax Under Double Taxation Conventions and European Union Law

Intertax, 2016
This article considers the operation of the UK’s Diverted Profits Tax (DPT), and postulates as to whether or not the tax is compatible with both the UK’s obligations under its Double Tax Conventions (DTCs) with other states, and with European Union (EU ...
S. MacLennan
semanticscholar   +1 more source

Carbon Tax and Economic Stability: A Broader Approach to the Double Dividend of Ecological Taxation

Journal of Applied Business and Economics
This article develops a Keynesian model of economic growth with involuntary unemployment in a situation of perfect competition in which we introduce an environmental tax.
N. Piluso, Clément Rau
semanticscholar   +1 more source

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.
openaire   +1 more source