Results 31 to 40 of about 4,439 (164)

The International Double Taxation – Avoiding Methods

EIRP Proceedings, 2009
The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods.
Nicoleta Barbuta-Misu
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Trends in resolution of disputes in the field of direct taxation (review of the conference “Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”, Vienna, November 8–10, 2018)

Правоприменение, 2018
The report on the scientific conference “Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”) is presented in the paper.
K. Ponomareva
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Taxation of income from international transportation in the Russian Federation: collisions of Article 309 of the Tax Code of the Russian Federation, judicial practice, and legislative perspectives

Jus Strictum
This paper analyzes the legal collisions within Article 309 of the Tax Code of the Russian Federation (RF TC), which governs the taxation of income from international transportation, as well as the issues concerning income sourcing and double taxation ...
Elena V. Chuklova, Nadezhda V. Molchanova   +1 more
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ABORDĂRI CONCEPTUALE ALE IMPUNERII VENITURILOR ŞI CAPITALURILOR DIN ACTIVITATEA ECONOMICĂ INTERNAŢIONALĂ

Studia Universitatis Moldaviae: Stiinte Umanistice, 2007
Double taxation is an everlasting international problem that causes fiscal pressure growth and occurrence of tax evasion, slows down economic activities, reduces investment attractiveness and, as a result, reduces to minimum budgetary financial resources
USM ADMIN
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A South African perspective on value-added tax on international mobile telecommunication services

Journal of Economic and Financial Sciences, 2015
The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No.
Anculien H. Schoeman, Theuns L. Steyn, Karl Homeier   +2 more
doaj   +1 more source

Conventions to Avoid Double Taxation, Deficient Aspects [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
This paper aims to empirically analyze the transnational double taxation issue, starting from the legal framework and showing through examples and situations, the manifestations of the double taxation phenomenon. The importance of the study is of extreme
Flavius Valentin Jakubowicz
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Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 more
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PENGHINDARAN PAJAK BERGANDA NASIONAL DI BIDANG PERPARKIRAN

Mimbar Hukum, 2015
Double taxation does not only occur between two different taxation systems, but it may also occur within a taxation system between national taxes and regional taxes.
Adrianto Dwi Nugroho
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Bilateral Treaties on Elimination of Double Taxation on Income and Capital and Prevention of Fiscal Evasion

Iustinianus Primus Law Review, 2016
Bilateral treaties on elimination of double taxation and prevention of fiscal evasion have a key role in the context of international tax cooperation. On one hand, these double tax treaties encourage international investment and global economic growth ...
Elena Neshovska Kjoseva
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CREATIVE ACCOUNTING IN THE ECONOMIC-FINANCIAL SYSTEM – CONVENTIONS FOR THE AVOIDANCE OF DOUBLE TAXATION [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019
In time, the legislation changes in the accounting domain, taxation areas and not only led to the appearance of some representation methods of the business information that reflect more or less transparent the actual fact of a business entity.
GÎNŢA ANCA IOANA
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